I haven't heard an Opus 21, but IIRC that's what JTC on pfm replaced with his SB+. He seems pretty happy with the SB+.
I've heard the Densen 400XS against the SB+ and I think they're in the same ball-park although slightly different. IMO the Densen is a very good CDP and I think it cost about £3.5K new. I'm never quite sure how far AB demos get you: it's easy to get hung-up on listening for differences and I also think there's a natural bias towards the sound/presentation you're familiar with. You can eliminate the obvious, but IMO, you need to live with something for a couple of weeks or so to really evaluate it. -- Patrick Dixon www.at-tunes.co.uk ------------------------------------------------------------------------ Patrick Dixon's Profile: http://forums.slimdevices.com/member.php?userid=90 View this thread: http://forums.slimdevices.com/showthread.php?t=39815
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