From that review:
'It's probably worth getting a word or three in at this point about the filters, because they do indeed have an important effect on the sound – nothing gross, but the way the sound registers on the ear over the course of a prolonged track varies between them.
To the extent that each can be succinctly summarised, the linear phase is clean and tidy with a particularly well-controlled bass, but can sometimes seem a little clinical by comparison with minimum phase, which seems slightly warmer but perhaps a shade less precise.
Meanwhile, steep is superlatively detailed in simple music – single voice/instrument, or just a few – but slightly loses out to linear in very dense textures.
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Standards of CD replay being what they are, it probably won't lift many modern players beyond recognition, but it could give a new lease of life to some older models and for computer-based music replay it is an excellent choice.
The remarks about the filters is an important one IMO. I myself have struggled to understand why different recordings react differently to different types of digital filters. That inconsistency is reason why I don't use that function.
I am a bit disappointed with their conclusion that the DacMagic probably won't lift many standard (CD/DVD) players beyond recognition. Many standard players have less than perfect DAC implementation and are in the whole easily improved upon when they are used as a transport with a good DAC.