Been giving this some serious listening time over the weekend and I'm hugely impressed with the overall SQ. It drives my HD600s beautifully and adds a bit of much needed warmth and low end to the Q701s which I'd previously only used with FIIO D10/E17/X3 DACs.
With native DSD recordings from Blue Coast Records and Channel Classics I was blown away, but admittedly that may be the quality of the DSD recordings than the DAC itself although it certainly sounded better that the same DSD down-sampling to 24/96 done by JR Mediacenter previously.
I hooked my X3 upto the Coax input and had no problems with 24/192, 24/96 and SACD rips. And could hear no difference compared to the same tracks over USB.
I hooked a pair of Dali Zensor 3 speakers up to the dac and although I had to turn the volume up to 80% for some jazz recordings the 23w amp had no problems driving theses where normally a 30w min. would be recommended.
Admittedly I have not had any previous DSD DAC experience but based on the 10 hours hours or so I've spent with the UDA-1 I'm very pleased.
I've not seen any detailed reviews from any other sources I will be interested to see if my initial opinions are shared by the wider community.
I plan to do an A/B test with my Audioquest Dragonfly in the next few days using only 24/96 recordings - this may well be more off a challenge.
hope this helps.