It leaves a grey area as to what is an "upgrade" besides the fact that it has an optional DAC and unity gain for IEM's. It seems like it wants to fit in a small niche area of users who want a small/affordable/flexible unit but still leaves room for improvements in the grand scheme of this hobby.
An optional DAC that'll have asynchronous 24/96 USB input. The only <$1K DAC currently on the market with async 24/96 USB input is the Arcam rDac, and it's just a DAC. So a HeadAmp discrete AC-powered amp with async 24/96 USB input, for under $1K, and in a compact footprint, is actually really cool.
If anything, this product looks like it'll be a tweaked version of the GS-1 with a DAC (when you consider the dual inputs & pre-amp output) which seems pretty nice.
Edited by Asr - 11/5/10 at 1:57pm