I don't have a 360s, but I do have a 36. I can say the ML 37 is a much better transport compared to the 9000es, but I don't have 24/96 capability. My 9000es is still breaking in, but so far, my redbook CD's (played with the 36/37 combo) are much better than the SACD. Please take this with a grain of salt--because according to many threads the Sony needs 200 hours of break in. Mine is only 25% of the way there. I'll try to remember to give an update once it has broken in.
