It is using good Elna Silmic II for output DC coupling, analytical sounding despite it's bright purple colour, and one tier below performance of Elna RE3 in Zishan dsd. Most Elna's are dry/analytical, most Nichicon are smoother/thicker. It is probably using a cpu integrated dac like hisound studio v, I sure hope it's at least using a crystal for timing rather than some kind of ceramic junk, they don't show the bottom of the pcb which is where the cpu/dac/voltage circuit would be. Listing mentions 15v (+/- 7.5v) amp power supply which is pretty good, the Zishan dsd is +/- 9v, and compare these to a weak Fiio x1 which is only +/- 2.7v. Fiio X5ii is +/-7v, but the diy thing won't be as powerful because the output isn't buffered. The Fiio X1 has a more fleshed out circuit with proper dac and lpf and better voltage regulation, would sound more accurate and detailed, but weaker and flatter, this diy thing is just the cheapest possible way to get sound that packs some "character" and a wobbly punch. I bought one for fun, might sound ok, but I don't expect much refinement out of it.