Well Ralph that is precisely why I would like to see the measurements as I believe there is a correlation as to how sources measure and their sound. The Sabre has a "reputation" as a good DAC but I have no idea how the two DAC circuits compare to each other and to something like a Touch and Transporter. The price difference between the units is around $500.00 and all relates to the audio sections as the video circuit is the same. The 105 does have a toroidal lineal power supply and USB input which reflects some of the price difference, but I really don't have a problem with a well-designed low-noise switching power supply.
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