Quote:
Originally Posted by soulrider4ever 
My tracking number says it'll be here this afternoon. Initial Impressions coming soon.
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OK. So after just an hour or so of listening and comparing back and forth with my EMU 0404USB w/ modded PSU & Belkin Gold USB cable, the presentation is really the biggest change. My subjective opinions below

Listening to Dave Matthews - Say Goodbye
much more foward presentation, but still 'deep'
more relaxed than edgy (0404)
more engaging with udac
It's not more detailed than the 0404USB but easier to hear subtle details due to the foward presentation - the uDac the details just 'grab' your attention, where as the 0404USB you have to pay attention to hear the same details.
enjoy it more than 0404 for musicality reasons
less fatiguing
more bass, but not unnatural amount
better instrument seperation
I would say the 0404USB produces a larger soundstage and or more 'air' around the music, but for me that makes it less enjoyable as I'm not hearing as much of the music clearly.
small background noises that are still in the 0404usb require more 'paying attention' to hear, where as they stickout with the udac.
more body / fuller sound to the music, the 0404usb sounded slightly 'thinner' very slight but noticable enough.
I'm going to try the uDac on some bookshelf speakers next.
All in all, it's very close - they both sound good with my ATH-AD700's. However, for bass purposes and the overall presentation, I already prefer the uDac to the 0404USB.