Haris, I have read only one review of the '963SA, and it was a preliminary review from someone in Holland. I saw this review on www.avsforum.com , so do a search. The '963SA will not be available in North America until some time next year. I don't know if it is available anywhere else besides Holland.
Given the difference in price between the '963SA and '3800, conventional wisdom would say the '3800 would be better. However, the '963SA looks very impressive on paper. Don't forget that the '3800 doesn't offer SACD.