I had to think about this for a minute because some of my gear should sound stupid good given their price, but keeping in context with the OPs question I would say my new OPPO 103D IS stupid good.... It can decode virtually anything, has incredible picture quality plus it sounds pretty good through its analog outputs. It can pull any media from my network or hard drives and the ability to control it via a tablet allows me to see the Playlist and album art really makes it stupid good.