Theta only replaced the power supply. Ayre gutted it and threw everything out except the drive and video board, which they also modified. The Ayre is a thing of beauty, as it should be for $9950. I heard it through an Ayre KX-R preamp, MX-R monoblocks and Wilson Alexandria's in a custom listening room, and CDs and SACDs sounded phenomenal.

Assuming for the moment that Meridian used the Oppo as a platform. Their effort would be akin to Ayre's rather than Theta's, and would be priced accordingly. I just don't see it happening.

The Oppo BDP-95 will be out in February at a target price of $999. It will be hard to beat.

561, DSP5500s, DSP5000C, analog sides and rears