The unit has the characteristic Cirrus DAC sound, meaning it has strong bass, with forward mids and detailed treble. In general it reminds me of the E-MU 1212m which uses the CS4398 DAC.
The original opamp, OPA2134, is a technically excellent unit with mellow bass, a laid-back midrange and distinct treble (in this case). I found the OPA2107 to be a significant improvement, producing tighter bass, better detailed mids, and more delicate, airy treble. The 2107 seems to have better synergy with the slightly agressive CS4329 DAC.
The improved rectifiers and caps in the main power supply simply tighten up (focus) the overall sound signature.
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