When you get a second to reply to this, just one last question. What was the higher priced DAC you used and how was it connected? Equally, were both using WASAPI? I find it somewhat hard to believe you heard a night and day difference, but then again the DACs I've tested consisted of a Benchmark, a DacMagic, Steamer, and a Cary Xciter. The two I own(ed) was the Xciter and still have the DacMagic.