>Since you are on the subject, and seem to know your stuff, how does >one play back shorten or flac files? I downloaded a Marc Broussard >live song in shn. format, but my PC won't recognize it. iTunes, Cool >Edit, Roxio, none will play it? 

You decode it back to .Wav format or there is a Plug-In for Win-Amp that will allow you to listen without decoding.  Everything you need can be found free ( including more information ) at http://www.etree.org

As for SACD quality, I do have the equipment and I am hooked. I didn't mention that or DSD because I figgered Tripple E was looking something more portable.