I came from a U12 which sounded amazing in my (speaker) system. The U12 is very sensitive to cables (both RCA and USB), so I experimented a lot with this in connection to my dac (Electrocompaniet ECD-1 which is also very sensitive - no noise/signal handling at all it seems - but this also means that benefits are huge when fiddling with the digital components
).
Sadly, I had problems connecting the U12 to my SOtM streamer; the connection with my usb cable was highly sensitive, resulting in clicks and pops, when the connectors were no 'just right'. I had no problems with other cables. But when connection was good, the sound was astonishing.
In search for a DDC, I also tried a matrix spdif2 ddc with a linear power supply and the matrix seemed dull and quite flat in comparison with the u12 in my system. This was strange because the guy I borrowed it from, it sounded amazing in his system and when we tried my U12 at his place, it was the U12 that sounded rather off.. Guess system synergy is important also with DDCs
So I was very happy with my U12!
Still, the improvement from the U12 to the DI-20 was BIG with the ECD-1 DAC. Much more natural and detailed sound without compromising the musicality, PRAT and bass impact. Much more texture to voices and instruments, especially with bass and mid-bass. In my setup, the U12 was great with symbilance (sorry, don't know if this is the right word - the reverb of instruments like guitars and piano) and the DI-20 betters the U12 also in this aspect! Even more natural.
So I'm very happy with the step from U12 to DI-20