I own a Nak CD-45Z, greatest cdplayer ever, have not found a car cdplayer, except for maybe the McIntosh, but thats another story, I love my nak, owned it for about a year and a half, the power really doesn't have an affect as long as you have a decent set of speakers the nak will make em sound good, sure made my stock speakers sound great, The whole thing about the Nak is the 20 bit DAC, or in the case of a CD-400 a 24 bit DAC, and the 8x oversampling, it is a really picky cd player, and can be kinda quirkey but to me it is worth it for a good sounding head unit, as for the mp3 functionality, with my ear I can hear the defects in mp3s, and as for me I wouldn't want to have those defects transfered to my stereo, Any questions on anything just pm me.