Its true that it doesnt decode 48kHz signals, but let's keep things in perspective here. 24 bit, 48kHz media is very rare. Below is a quote directly from Atkinson's review about the real world relevance of this:
"Of course, there aren't that many domestic sources around with word lengths greater than 24 bits or sample rates greater than 48kHzprobably a suitable DVD player playing one of the small number of Chesky and Classic DADs is all a typical audiophile will have access to. If you have a DAT recorder or a second CD transport, then this will not be an issue for you..."
Ive found the 390S to be among the very best at playing CDs. Assuming you can get a clean PCM signal from your source, and you don't plan to use DADs, then the 390S would be a stellar performer.
"Of course, there aren't that many domestic sources around with word lengths greater than 24 bits or sample rates greater than 48kHzprobably a suitable DVD player playing one of the small number of Chesky and Classic DADs is all a typical audiophile will have access to. If you have a DAT recorder or a second CD transport, then this will not be an issue for you..."
Ive found the 390S to be among the very best at playing CDs. Assuming you can get a clean PCM signal from your source, and you don't plan to use DADs, then the 390S would be a stellar performer.