When I discovered I could get the same level of audio quality as the MP-60 in the MP-40 it was a no-brainer. It's like the MP-40 was made for someone like me who wants a single setup with both high-end 2 channel support for music and multi-channel support for HT but doesn't need a ton of inputs. It's hard to find one unit that can be used for both under 10k USD with this level of quality.It was a very polarized issue in the review. Of course it makes no difference to me being an MP60 user and ironically having 2 inputs being used, or 3 if you count the few times I log into the server a year.
No one unit is perfect, but Lyngdorf are consistently pulling people in from the audio and video world with their products. If the HiFi wombles like it on their 2ch it's a pretty good seal of approval.
Would I like some extra features? sure, a couple.. but not much it does 99% of what I want. I can't think of a company that has HiFi products as good as their AV.. or vice versa.