Have had good experience with both the 260d and the mcd301.
Personally never thought too highly of the 301 for the money, tonally excellent (classic McIntosh) but didn't quite have the precision in soundstaging and placement I personally enjoy in a really nice system.
The 260d surprised me, it was actually a bit of a joy to use, the controls were fast, responsive and easy. Sound quality wise, not too shabby at all. Good rhythm, timing and articulation. It had a touch less of the transparency where their evolution series CD players excel. The sound was tonally a bit warmer with an overall slight lift in the lower midrange (to my ears), quite unlike the CD1 and .5. Which to me were a little more grating.
To me the neo 260d should have been given a different name to seperate it better from the old CD1, later renamed the 260d. It's a far superior player, which to me is a better match for the neo 340i and better, than for the junior neo series stuff.
Hopefully that helped a little...
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