Nice comparison...
Few Days ago I also did some comparison on the ($299) NAD C521BEE vs. my Toshiba SD4960 Universal Player. My Experience is opposite of yours. Both were hooked up to an analog interconnect to HK235. I found the NAD to be more precise than the Toshiba. The Toshiba's sound is not controlled campared to the NAD. The NAD had more natural sound and well controlled. Clarity on the NAD was superior to the Toshiba as well. For what I evaluated; I would opt an extra $150.00 for the NAD. I would definitely love to compare the C542 to the C521BEE.
I guess it depends what type of listing you prefer.
