I wonder how system dependent Fishing's comparison might be. Through a Cary Cinema 11a I preferred the sound produced by the Oppo 105 to that of the 5400ES whether connected HDMI, SE, or XLR. Now stereo from both go through a Parasound JC-2 analog preamp, and I think I prefer the sound from the 5400ES. Pairing the 5400ES with the JC-2 really brought it to life.
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