I,m really interested in this player. It will be used as my DVD, CD, SACD & DVD Audio player. Has any purchased or auditioned this player? If so what are your thoughts? Other recommendations?

Denon 3802
Axiom M60's
Axiom VP150
Axiom QS8's

Yes, it features a top-notch Silicon Image chipset, so the video side is essentially as good as it gets today. On the audio side, I would seriously consider the players with FireWire/IEEE1394 digital connection, if you plan to upgrade your receiver to one of those with FireWire input in the future. FireWire has clearly become the industry standard for the SACD/DVD-A audio connection already.