The MDX-540 is based around a really massive aluminum casting, also it's made in Japan and has a lot of fancy options like the ATC (which cost even more). The ACT mill has better specs, actually, but lacks those options. SRP Player is nothing special; VisualMill runs rings around it in terms of features, and is a lot faster to generate toolpaths.
It's certainly possible to build a mill that's better than either one, but you'd have to have a very well-equipped shop, know what you're doing, and you'd still need to spend a lot on quality components.