Mark -
I'm no expert on the sound quality of the Polk unit, but will give you my expierence with it here on my systems. The Polk was first set up in the bedroom using the Axiom W3s and the small Parasound Halo system (T3 controller & A23 amp). This system is just a simple two channel stereo system with no digital or optical inputs, so the Polk was just using the analog outputs.
Next it was set up using the Axiom 5.1 system in the garage powered with an old Sony STR-DE935 using the optical connection.
The Polk is now in the rack in the main system connected using the digital coax, and the Rocket speaker system.
I have not noticed any substantial differance in sound quality from the Polk on any of the three systems, it works great on all systems here and I'm happy with it. Now I'm not hapy with XM at the moment since it is droping a few of the channels that we listend to a lot.
