Just wanted to share my opinion on the Gungnir (Gen 2 USB). I have been looking for a DAC in the 500-1000 dollar range for quite some time now to go with my Bottlehead Crack and HD600s. I have purchased and returned an Emotiva DC-1 (twice actually the first one was defective) and
Resonessence Labs Concero both of which I spent about a month with. I've also tried the NAD D1050 extensively. In my opinion the NAD D1050 was marginally better than my ODAC. I didn't really see the value. I had the same opinion for the Concero, I didn't like it at all. The sound signature was too close to the ODAC. I think the ODAC and Concero sound unnatural with harsh treble. The DC-1 was a lot more pleasing to listen to compared to the ODAC. It was more natural and full with more detail. The treble sounded less metallic and artificial. However, I just wasn't satisfied after a month of listening to it. I just felt like I was missing something. I guess I had "upgraditis" as they call it.
I know the Gungnir is $350 more than the DC-1 but in my opinion it is definitely worth the price. It is substantially more detailed and a clear step up. I'm noticing details in most of my music collection that I've never noticed before. The sound stage is larger. An overall fuller sound. The bass is more defined and clear. Mids are amazing. Treble sounds more natural and pleasing. Cymbals sounds like cymbals. Background is completely silent, which I never noticed before in any other DAC. Even material that I have cringed listening to before sounds better on the Gungnir. I don't feel like anything is missing. I'm truly wowed by this DAC and would recommend it to anyone. It's definitely worth the money, especially over the other DACs I've tried.