While most here know they are the same receivers, some here claimed that the 1014 was actually an Elite. While at a dealer today, I was told that instead of the Pioneer 1014 being the Elite, the 52TX was actually a Pioneer under the Elite label. It made sense because the chasis and the body styling of the 52TX is smaller than the other Elites and the input selecter functions, i.e. DVD, VCR, etc. are the same as in the other Pioneer non Elites. He did however say that the 1014 was a pretty decent receiver but this has gotten me thinking all over again.