The Dr-7 is better than the 180. But the 180 will sound better than any Sony for sure until you get to the 910 or N1. Its a steal to get that unit brand new for $100. As lonce as you don't need a remote or a mic-in, take it wihtout hesitation.
I've had a little play around with the MT180 and I was impressed by it, especially seeing it is a "budget" model.
True, the DR7 is better, but then the MT180 was never meant to rival anything other than the R500 and R501 from Sony. The MT180 lacks remote jack and mic jack, but is a great little performer if you are not fussed on these items.
At $100US, it is a veritable steal, as long as it is relatively new and in good condition.
The cheapest I've ever seen it is $98.40US new on special here in Australia...
It's a tank, and it would have Sharp ATRAC 7 if not 8. But probably 7.
It'd be comparable to Sony's ATRAC 4.5 at least, if not Type-R. It's getting to hard to tell the difference today, I believe, when comparing Sharp V Sony ATRAC.
Best deal? I don't really know, $100US is a good price for the budget model, and $250US seems pretty good for an N1. Depends on what you want to use it for.
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