The components are almost identical.Yes the DAC section and the headamp section are identical, but power supply is much bigger and it is a RCore (not a toroidal one) and have lower noise floor, the same goes for volume pot, it is stepped using 24 mill spec resistors. Bigger power supply gave a more engaging bass and better PRaT, where Stepped volume pot given better details and stereo image.
My reviews of both units can be found here:http://soundnews.ro/2011/12/07/burson-ha-160ds-review-%E2%80%93-english-version/
http://soundnews.ro/2011/03/03/burson-ha-160d-review/






















