Well needless to say I am very satisfied with a few of the results so far. Having switched from the Wm40 I was hoping for the Dls to match the output at least of the Sony. Several positive reviews, as well as a smaller package convinced me to give it a shot. Results so far: Clean response from 100hz down to 26hz. Yes 26hz. I have a small room mind you 12x13 ft but still that is very respectable. There is considerable roll off after 30hz but for a $99 sub to reach 26hz audibly is fantastic to say the least. Still a little new at this HT thing but I am more than happy with this little subs performance. At 26hz it offers a few less dbs than the Sony (12" vs 10" -maybe) but it blends in with my system so much better. The frequency sweep of my S&V setup disk shows little variation in my setup. Just a few dbs hot around 50hz but smooth all the way across the board. Now where this sub really shines. Musically this sub put my Sony to shame. No matter what I did I just could not get the Sony to seamlessly blend in with my mains. It always sounded a little muddy even after mods. The Dls however makes me love music in the theater room again. Tight,clean,undistorted bass. $99 I have to remind myself of this. I really was expecting to be let down but a plucked bass sounds plucked. A kick drum now kicks and doesn't boom. Overall this sub is not going to break the SPL sound barrier but it is a small 10" sub that behaves much larger and yet has the refined characteristics of a much more expensive sub. The Wm40 was and still is a great sub. Simply put the DLS IS BETTER!! Glad I made the change. I still feel the bass in the movies I have tested so far and music sounds pleasant again. $99 and 10" = One hell of a deal.