What difference does the firmware version make for CD and SA-CD?
System software v1.80 introduced a ‘bitmapping’ option. V1.90 added an alternative bitmapping setting, plus an upsampling option CD, enabling conversion from 44.1 to 88.2 or 176.4 kHz. The latter only works via HDMI. V2.00 introduced optical output for SA-CD. Initially it offered a choice between conversion to DTS multichannel and PCM stereo but as of v2.01 only the latter remains. V2.10 featured yet an additional bitmapping setting.