Thanks sleepysurf for the information on the Dacs.
To add further to this, the Cirrus Logic Crystal Dac, the CS4398 (2-channel stereo Dac in one chip), is the exact same Dac used in the Onkyo TX-SR806 and the Integra DTR-7.9 A/V receivers (the 806 and the 7.9 have 4 or 5 of these dual Dacs for all 8 channels).
And the Cirrus Logic Crystal CS4382A Dac (8-channel Dac in one chip) is used in the Marantz AV8003 Surround Processor, as well in the Marantz SR8002 and SR7002 A/V receivers.
These are some of the best Dacs made by Cirrus Logic.
* And finally, to add a comment to the review by Clint, I would have like a deeper analysis into SACD (DSD bitstream), DVD-Audio handling of the various resolutions, and HDCD outputs through Analog (RCA jacks) and Digital (HDMI, Coaxial & Optical outs, through an A/V receiver with HDCD decoder, like some Denon and Marantz models).
But in the end, I do agree that this is a very nice Blu-Ray Universal player. Perhaps not fully "cooked" just yet...
Bob