I owned both for over a year, the 390S in my primary system and the Opus in a second system. I could not justify keeping two such expensive players so I sold one. I kept the 390S. While the Opus 21 is very good, the 390S is clearly superior in an A B comparison. Whether or not it's worth twice as much as the Opus, that's a question you need to answer. For me, it was.
Mark Levinson 390S or Resolution Audio Opus 21
I know their is a big price difference, but has anyone done a shoot out between these two?