Within the Sterophile site you can find comments suggesting that $150 play can sound quite good and that the $4000 player is a bit better. Other comments suggest that the UPD-1 is as good or better than vastly more expensive players. Cutting hairs was a description of comparing other highend gear. I'm preparing to buy the Conrad Johnson edition of the UPD-1, but I'm having doubts before I jump. Other than speakers, how much differences are there between this stuff. Diminishing returns may be much more than I expected. With that in mind I'll probably still jump at the upgraded UPD-1. I'm interested in your comments.