I received my DA100S today. Initial impressions are quite favorable. Compared to my Macbook Pro's headphone out, the quality of the bass is much improved, sound is very crisp and clear, and detail and resolution is improved. It also sounds warmer, with a bit of emphasis (or simply improvement) on the low end which really helps my MS2i's. High end also sounds very clear.
Here's one thing I just found out. The upsample button is now three-way. There is off, green light, and red light. I assume these are higher sampling rates (96 kHz and 192 kHz ???). I can't really hear a difference between them, but I definitely need to spend more time with this baby
Edit: Indeed the specs say "ASRC : Bypass, 96kHz, 192kHz; Digital input receiver : up to 96KHz"