Pros: Excellent sound quality and detail, very low price
Cons: soundstage could be a little better
I felt I had to write.
I've owned this thing for about 4 months and just today I turned it on and it sounded what I consider real hifi (The difference between a good sounding best buy and high end kit). It's not real high end but it's getting there.
There is so much more detail I could not hear before now it's hit what i presume is it's run in period (must be 60-100 hours or so). Bass could be a little more extended/slamming, soundstage could be a little but wider. BUT it gets really close and certainly fills the room with a vivid image of the recording, the instruments / soundstage could be more anchored and deliniated. Otherwise assume everything else good.
Mids and highs are listenable for sustained periods (unlike some reviews), very smooth from the start. Bass is fast and well formed but not quite 100% slam.
I've heard many £1000-£2000 DACs and below sound not much better. I paid under 25 quid for this thing. Bargain until I can spend £150 on my next bargain real dac but perhaps I just got a hearing upgrade, it's night and day. Maybe I don't need to upgrade anymore im thinking, at least for a while. And this is the cheap uae23 without the usb isolation and seperate power of the uae23+
As for a headphone DAC, it's probably excellent as the whole soundstage thing is irrelevant with cans. Price aside!