Well, I guess it depends on how you approach it. I've only heard the HAP-S1, but if the HAP-Z1ES lives up to the hype is there an equivalent $2K media server/DAC combo at that level? Several of those (NAD, Bryston, etc.) on the linked Stereophile page are only media servers with digital outs. Likewise the HAP-S1 loses a little, but adds that other functionality for roof people for $1K. Anything similar? [EDIT: Looks like the Denon DRA-N5 gets mentioned as close.] Love to A/B the S1 DAC against other $1K DACs and the Z1 against $2K ones. Also test the Z1s upsample to double DSD and both's DSEE to know if they add any value. I roll my eyes most of the time at this stuff, but Sony does own a lot of compression patents. Still ridiculous? Maybe... probably... but if anyone is going to pull it off...