I've got a Dennon DVD 3910 and when I first got my SB3 I did some
side-by-side and blind tests.  I made sure that the player had
processing turned off by using the "Direct" and "Pure Direct" modes. 
There seemed to be a difference between "normal" and the direct modes
of the player (it was doing something), but I couldn't tell a
difference between the player's direct modes and and the SB3.  I always
had the Reciever's (Denon AVR-4306) processing turned on to adjust for
balance, timing, room accoustic handling, etc.  I also make sure that
the SB3's volume control doesn't do anything to the digital outputs -
not sure if that would have any impact on precieved sound "quality" or
"richness", though, if the end volume was the kept the same.

I also ripped the CDs to flac using EAC and checked with AccurateRip to
confirm a good rip.  I COULD tell a difference between the highest
bitrate mp3 and a CD every time.

On the pratical side it matters little what is "right", it is your ears
and perception that is important - perhaps you could adjust your
reciever to process the sound to make it "better" to your ears?  In the
past I've liked modes like "Jazz Club", etc. because they give a warmer
feel...


-- 
dwilliams01
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