The comparison of the CD layer via the M1 with the SACD layer via the Sony's DACs is hardly a way to compare the media. That there was a difference is not surprising but I do not know how one can draw much meaning from it.
Kal
Description: Solid-state, oversampling D/A processor with USB, AES/EBU, coaxial and Toslink S/PDIF inputs, unbalanced and balanced analog outputs. Sample rates handled: 32192kHz, S/PDIF & AES/EBU; 3248kHz, USB. Bit depths handled: 1624, S/PDIF & AES/EBU; 16, USB Total correlated jitter: <12 picoseconds peakpeak. Linearity: <0.1dB down to 96dB. Frequency response: 10Hz20kHz, 0.1dB. Channel separation: >105dB, 20Hz20kHz. Signal/Noise Ratio: >119dB A-weighted ref. maximum output level. Total harmonic distortion: <0.0025%, 10Hz20kHz. Maximum output level: 2.2V RMS (RCA), 4.4V (XLR). Output impedance: 47 ohms. Consumption: 10W maximum.
Dimensions: 8.67" (220 mm) W by 4" (100 mm) H by 12" (300mm) D. Weight: 7.5 lbs (3.4 kg). Shipping weight: 9 lbs (4.1 kg).
Serial number of review sample: MDY0085 (measurements).
Price: $699.
Manufacturer: Musical Fidelity Ltd., 15-17 Fulton Road, Wembley, Middlesex HA9 0TF, England, UK. Tel: (44) (0)181-900-2866. Fax: (44) (0)181-900-2983. Web: www.musicalfidelity.com. US distributor: Tempo Distribution LLC, PO Box 541443, Waltham, MA 02454-1443. Tel: (617) 314-9227. Fax: (617) 336-3486. Web: tempohighfidelity.com.

The comparison of the CD layer via the M1 with the SACD layer via the Sony's DACs is hardly a way to compare the media. That there was a difference is not surprising but I do not know how one can draw much meaning from it.
Kal

From the measurements that John Atkinson reported, it looks like the M1 takes in 24/192 but that the output is limited to more like 24/96. The output for 24/96 input starts to dive after about 40 KHz as expected. Other high end DACs reach out to 60KHz + output for 192 input. But with the M1 is looks like the 192 KHz signals doesn't do that. Seems like they updated in input to 192KHz but not the rest of the chain. Am I reading this right? Do you get any advantage from a 192KHz input with the M1?

Based on JA's measurements, would the slightly higher noise in the left channel from the power supply result in a sense of channel imbalance when listening?
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