While I have never gotten my hands on the same song both in bluray and CD format to make a direct comparison, all the 2 channel Bluray audio I have ever heard, both music and soundtracks, absolutely blow away any flacc, wav or CD sounds I have ever heard in terms of warmth, detail and bass on my...

I use this DAC with my Hard drive and ipod with amp, preamp and tower speakers,sounds phenomenal. Highs DEFINITELY NOT harsh. Warm, accurate, detailed, full, powerful sound is all .Better than alot of other DACS I have owned. No real issues with it. Have not tried the headphone amp though.