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SMS200Ultra Neo SE  or tx-USBultra SE

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I was all set to purchase the tx-USBUltra, however I have not yet bought a network player. I was just going to buy a cheap Allo unit. However, I just came across the SOtM SMS200 Ultra Neo. 

In terms of sheer sound quality, which will be the best?

1) SMS200Ultra Neo SE  alone

2) basic network player + tx-USBultra SE



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