You ought to be comparing the Mikado playback of a CD with the SACD/CD t'table/DAC combo also playing it as native CD. The SACD DAC upsampling I am sure brought its own issues to the listening. I have found only dCS have truly come up with the right approach to upsampling, other decks I have heard do not get it right and the sound suffers. I run an Esoteric and native CD D/A conversion is often preferred and switched back to once I decide to dabble with a little upsampling listening for a given CD. SACD's sound just fine. I also do not use the SACD --> CD downsampling available, it might all be about going native afterall. What the SACD/CD duo would give you is both formats in their own native playback instead of anchoring yourself to a CD alone player, you don't HAVE TO upsample just because it's there. I also grieve manufacturers still seem to live by the mantra "after 25 years we are just now getting CD right" instead of jumping in and getting SACD right, right now, instead of making us wait 25 years for them to get around to that. Great leaps of understanding have been made with the CD format, countless sciences and fixes applied, I don't know why they don't just go and apply this vast knowledge to SACD, now. I find a superior manufacturer like Gryphon sticking to a purist gun a little dejecting. Pure what? Pure compressed digital 16bit/44.1kHz sampling? Music signal lost, artists' performances compromised, signals lost forever. SACD just makes sense. By the way, another remark in here on build quality, no one (no one) is making a disc drive like Esoteric!!