I posted them (my impressions of the BDP-83-SE, not necessarily the chip) somewhere. Synopsis: worth it for channel separation alone -- it's like listening from the same room vs. listening from the next room. Which, for me, who mostly listens on headphones...worth it right there. Had to dial down the volume to 40% (!) to match the non-SE BDP-83, so not sure if that had something to do with the other differences we noticed. Bass is a tad less pronounced on the -SE, but not so you'd notice unless you were a/b-ing them (couldn't even hear the difference on the T40's, only on the Denon 7000's). A little harsher -- the sort of thing that, if you believed in burn-in, might make it go away. Need to revisit with either two of the same amps and speakers/earspeakers/headphones hooked up to them (between you and Hirsch, I'm thinking Stax, but not sure where we're going to get the non-SE version, as Hirsch has sent his in for mods already...my boss has one, but not sure he'd let me take it home), or a preamp that allows you to channel match between inputs (we had nothing of the sort).
Okay, that's more of a rehash than a synopsis.