I used to think not, then I heard the APL 3910 through a couple of systems and it had readily apparent advantages - even a midrange priced system can express the extra detail an APL seems to be able to find.

It's shockingly good, and I went in with a skeptical ear.

If you can give one an audtition, I bet you'll be seduced!

It's an excellent example of what can happen when a great designer is also the owner of a very discerning ear. From talking to folks in the California scene, Alex Peychev is also known for being an open minded designer who shares prototypes and ideas with audiphioles. He'll allow people to hear a work in progress and as he continues to hone it. Really a great example of someone taking the time and effort to be dilligent in his pursuit of better sound.

I would go back and read Kal's comments at the end of his Denon Follow-up. His overall resolution comments were interesting. But you are right, there are some great mods that take the universal MC players to the next level, including www.underwoodhifi.com through the Parts Connexion. There are others as well. The Underwood mods are intersting as the will mod any number of channels you want from just L and R, or add the center, or do them all.

I would say sure...

I'm playing my C5-Xe with speakers for "only" 1695$, and before I bought it I tested through a number of players and the difference were "huge". I can only imagine the differences on speakers twice/three times my existing ones...

I agree. If you can afford the Ayre get it. You won't be sorry. However, there are some really good decks that cost less. The Marantz SA-8260 plays SACD as well as CD and is 1/5 the price. It's gotten great reviews.