just from having owned these; over the years of listening experience - my $.02 matches essentially identical with Mark;

Currently for me, the new AppleTV via it's 802.11n AE wireless WiFi is virtually indistinguishable from my Elite transport. I suspect it may not quite match M- or other higher end transports (don't have any of those), but to KiS's point, it may be a moot point for most ears...

I recently was able to stream some dts and dd5.1 from iTunes to the ATV >> processed by the G68.. very sweet indeed...

ken