Yes, if the Accuphase was contemporary digital gear, but it is in fact oldskool (15 year old design) and the AMR is one of the current SOTA CDP with the latest digital know how being implemented, so it should be superior to the Accuphase. Didn't I hear audiophiles saying that digital technology is moving so fast that there is a risk that your latest CDP purchase is already becoming outdated? I'm affraid newer technology doesn't essentially mean better sound. Btw, the AMR-77 is a wonderful CDP though.
Chris