Yes I can conclusively say that the rdac is different to the dacmagic...
The dacmagic sounds sharper and less refined and more digital sounding (less natural).... The bass on the dacmagic is maybe a bit better but overall the rdac DEFINATELY sounds more refined especially on low quality audio and speech.
I understand that you may say "this is not objective all dacs should be transparent and neutral" etc etc. but I am telling you that it definately does sound different. I am a bit of a cynic in general regarding usb cables, speaker cables, interconnects etc. and before buying this DAC I was doubtful that it would make much/any difference but it definately does and I have switched between the two loads of times.
Differences are :
Slightly warmer sound with more midbass, generally slightly better bass
Sharper and less natural sounding (more of an edge to the sound)
Emphasises the high end and sibilants more
Good for electronic music but not so good for speech or some other genres
Smoother in the upper midrange / treble... Not so much rolled off as simply smoother and less digital / harsh sounding.
More "spacey sound" with bigger soundstage
More natural, softer sound
Less emphasis on sibilants
Bass is not quite as good... Sometimes it sounds better sometimes it sounds a bit boomy.
Overall I prefer the rdac for its clearer and more refined presentation, especially for low quality sources such as freeview TV broadcasts because the dacmagic did not sound so great with low quality sources... I like the dacmagic for electronic music and still quite like it through my HD650 because they are so smooth with any source and the agressiveness of the dacmagic sounds quite good through them but for use with my speakers for music / films / TV the rdac is definately smoother. Some people may prefer the more agressive nature of the Dacmagic for some genres but overall I prefer the smoother rdac as an all rounder for TV, films, music etc.
You are free to believe me or not but I can assure you that there definately is a difference which is not psychological.
Edited by nicholars - 5/16/12 at 8:34am