Totally Agreed the mastering is paramount. I have laid off Hi-Res for last few years as I found the provenance of much Hi-Res to be questionable. That said some of the better masters I have are in Hi-Res formats. Also agree that the quality of the components are more important than the technical spec/ability to play infinite high resolution. So far I'm finding what others have said earlier in the thread in that I'd like a bit more bass not masses but a touch. If we are not caring about the resolution then I find some of these Hi-Res players too focussed on a sound signature that is revealing rather than engaging.