I do not believe the Phonitor X I purchased was refurbished by anyone. The dealer, who shall remain nameless, advertised the unit as "manufacturer refurbished." Manufacturer refurbished Phonitor X's are still listed on their website.
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SPL told me this: "In our database I can see that this Phonitor x was sold to our previous distributor in the USA a few years ago But that’s all info I can find here. He will talk to the distributor and dealer ... to get this solved asap."
SPL has no records indicating the unit was refurbished. Furthermore the unit was represented as having the newer DAC768xs module when it actually contained the older DAC192 module. I think it is a used unit the dealer sold as manufacturer refurbished. Plain and simple - the dealer misrepresented the unit.
It has been returned to the dealer and I am pursuing getting my money back.
Martin