I have a friend who owns a MC-1. I borrowed a Theta Cassanova and A/B'd the two. The lexicon got the edge in HT because of better set up parameters and better menu system. as far as 2 channel performance goes no contest the Theta has a more musical presentation, better dynamics and soundstaging. I sold my DPA transport and DAC and my Audible Illusions preamp, Adcom ht processor, and bought the Theta it simplified my system and made nice gains in both music and HT.
