Anyway,
spent some time with the XLR output yesterday (with the ACSS disconnected), and I can honestly say, that in my setup, with my balanced K702, the ACSS output is better. Not night and day difference though. It's easy to spot the differences with instruments like cello, piano and sax.
The higher notes on the piano in a recording like "Koln Concert" by K. Jarrett are bright, too bright once your ears get used to the smoothness of the ACSS.
After a few minutes I had to turn down the volume on the ROC due to the listening fatigue.
Then I listened to my favourite string quartets by Haydn: the magic of the cello (so far the best instrument played by the Ref.5) was gone: pizzicatos are nowhere as physical as with the ACSS, and the bow does not produce the same impact on the strings.
Finally, I listened again to "A Love Supreme" by J. Coltrane, and it sounded as I've always heard with my previous DACs (Little Dot DAC_I, DACMagic, and partially V-DAC). The day before, listening through the ACSS output to the same CD, the sax was less forward, probably smoother on the higher frequencies, and "well-blended" with the other instruments, less piercing.
I mean, it was part of the music, not the only instrument (this could be related with a boost in the upper mid of the AKGs), though you can easily locate the players on the virtual stage. Actually the sound was so different I had to double check the connection and the position of the cans over my ears!