Thanks for the info. I'll do some research. Is it VBR? Because I'm not sure that a full-frequency response is necessarily the only goal -- for example, I'm big on group delay distortion (or rather, big on keeping it to a minimum). One of the reasons I like SACD so much, I think.
And sorry for being a pig about it. It's just that, when I hear that there's better out there, my first reaction is that I want to hear it for myself.
Monsieur Samich -- yeah, wouldn't surprise me at all if some of the higher-end companies have superior pay encoders.