Originally Posted by Pete7
I agree with you that utilizing the same DAC chip doesn't mean it will be the equal of the DAC in the Pico. However, I believe the amp section with it's 4-channel architecture and op-amp rolling capability should easily be a match for the amp in the Pico. Since when can anyone claim that one product will outperform another based on specs and a parts list? I was basing my opinion on my experience with the P2, which has a near-identical amp section as the D2.
Can't say anything about amp, but in DAC section they both use WM8740 DAC chip but Pico also features 24bit AD1896 upsampler set to 96KHz, and afaik uses designed by Justin proprietary DAC circuity. Upsampler alone is what the difference is between HR regular MicroDAC and Ultra. The price difference between two is $300 or almost double of regular DAC price, I bet they sound different too.
Not sure about claimed USB-I2S either as it uses PCM2706 Datasheet - Stereo Audio DAC with USB interface, Headphone Output and S/PDIF Output
which supports only just USB->SPDIF. But they might not have disclosed the full spec, so I might be wrong here.
EDIT: Just checked the full spec on PCM2706, it does support I2S interface.