it's plenty of power for the 400s.
i just got the stack and the magni has twice the output but like i said plenty of volume, you'll go deaf if you go past 2 o'clock . and it goes way past 24/96. sample rates up to 192 not that you'd use that for anything but mastering. btw i never used it for recording but if the chip supports it "in" it supports it "out"!
down side is probably the usb speed, with foobar you need to up the buffer if the bit rate is above 24(*see edit) other than that it's like a secret that never caught on around here. reviews are pretty telling. Most people that don't like it are looking for sound boards and costly mixers. On the cheap as a recording tool this with a mic or instrument is more than enough. As an audio outboard sound card/dac/amp, one word. fantastic
*edit. that particular setup was on an old p4 with flac as the source. I never noticed any lag on my current amd multi core.
Edited by ri_toast - 1/19/13 at 10:31am