The best no-compromise digital options?

If the 931 needs something to place SACD, than it is logical to get everything done at the same time. I wouldn't be surprised if the 971 came-out in 2010 or even 2011. However, the 270SE is a great unit, so no worries.

Perhaps this is a philosophical question. It depends on how one approaches the concept of digital.

For me, one should start with the most accurate and faithful reproduction of the data. If you wish to modulate the overall sound, this should be done via the preamp, cables, and amp. If you do not have accurate reproduction at the beginning of the chain, there is nothing you could do to fix this further down the chain.

Wadia, DCS, and Esoteric are arguably the most over-engineered approaches to digital. That is, they have sought the optimal solution when it comes to power supply, transport stability and accuracy, processing ability, and data transfer methods. A single Wadia mono DAC weighs 40 lbs, has 2 transformers, 6 filtered power supplies, and 8 processing chips. One only needs to look at a picture of the Esoteric P01 transport to understand a glimpse of the R&D that went into it. These manufacturers are dedicated to digital, including overcoming significant obstacles from an engineering perspective. These machines also all need time, care, and system matching to set-up properly.

FYI: Wadia now has a clocked USB input option, which can be retro-fitted as an upgrade. Roy, you should get this added when you get the '2' power upgrade. My recommendation is to not send in your unit until Steve has the 'u' upgrade in hand.

Incidentally, the '2' upgrade adds considerable heft to the lower end. A good upgrade if you are already using good power cords on the DACs.