I have the Marantz KI Pearl and have owned a Modwright modded Oppo BDP95 and currently have the BDP 105D and UDP 203. The Pearl is a few notches down the line from the SA 10 and is a much better CD/SACD player than any of the Oppo players I've owned. The Oppo players are good, but as someone else alluded to, they are built to perform many functions while the Marantz is purpose built for one thing only and does that one thing much better than the jack of all trades Oppo.
