my not very objective thoughts:
its hard not to be biased when its your deck, first off. That, and I'm a fan of the technology..., to the point where I'm unconcerned w/tests and comps.
In my own little world...where my opinion is the only one w/any weight...
I do hear a difference.
I hear it right away when I'm listening to the DSD masters especially. I know my gear, I know how things have sounded....and what they now sound like since moving to the Korg MR1. I really do think there is "something there" that isn't there w/PCM.
In any case....., Its real nice to not have to worry about an all in one box ,(now that i'm over that lust), and just "have trust" in my little deck meeting all of my needs from open taping w/bomber ass preamps and whatever..., to very low profile recording w/just mics and a battbox. I know the MR1 will yield results that will be pleasing to me.