They both rock, but I am a sucker for the Meridian look. You set it up RIGHT and you can live with 861v4 for a long time. For 2 ch I would put my $$$$$$$ on the Theta Gen8. If you go with 861v4 make sure you get 2 OA13 cards[Balanced] and one IA45 card. Tha last card allows you to play SACD with 861V4.
