I have not heard Krell 300cd but I have compared directly my SA-1 with new Accuphase DP-500, DP-65, Levinson 390S, Esoteric DV-60, several Arcam players etc. and none of these have bettered SA-1 for redbook. I would say that SA-1 sounds as refined and beautiful as it looks. I have seen several SA-1 owners selling their new SA-7S1 after comparison and keeping SA-1.
So if you can find a decent SA-1 you may save a lot of money and get very high class machine.
So if you can find a decent SA-1 you may save a lot of money and get very high class machine.