I just bought a Marantz SACD 30n from CapitalSound.ca and I have been breaking it in by streaming music to it via the USB input for the last 5 days from my Innuos Zenith MK3.
The sound is amazing.
I have played some CDs (I do not own any SACD which means I cannot report on those) and it was also playing beautifully.
As the unit gets broken-in more and more, the bass is more accurate and the highs are smoother, and the medium gets richer. Also, after playing the unit for one day, I connected it to the Ethernet via WiFi and requested a firmware update and was able to perceive an immediate improvement in sound quality.
I bought this CD player as a replacement to my old Micromega CDF1 Hi-Tech and I could not be happier.
I have compared early-on my brand new Marantz SACD 30n against my PS Audio DSD Sr. (with Windom and the Edcor XS-4400 transformers mod upgrade) and I can say that the 30n sounded very close to the DSD Sr.
Now, after 5 days, I would say they are very similar in sound quality, with the 30n having a quieter (darker) background to the point I am wondering if I should sell my DSD Sr. for a reduction in audio equipment.
Truly, the Marantz SACD 30n is a great buy.