I guess a SMSL thread is is a little before its time, sorry for the wait for those who actually care.
The SMSL SD-1955 kills for the price, at 100 dollars, and for the price it exceeds in clarity, detail, and delivers an overall clean presentation. But it's major trademark for me is the extra "air" and space it gives, treble extension is pretty good, nothing to brag about, but the slight boost at 14K (to my ears) gives it a crisp, airy presentation, 3D almost, if it wasn't for the op amp (more on that later). Again clear, beautiful presentation, obviously the hallmark of the AD-1955 DAC chip, yet the SD-1955 has a weakness, its op amp. I can't complain, it's 100 bucks, but the JRC5532DD op amp doesn't give the overall sound the warmness it lacks, so vocals sound slightly thin or even cold, I'm going to install an OPA627 soon. Still, the SD-1955 is the best for the money.