After day of evaluation between the DACs(M7 vs YGG):    With DSP V7 (PLLEN Jumper ON, 8X OS, -130db Stopband), I think my Master 7 has finally won over my Yggdrasil DAC overall:   1) (Speaker)Soundstage now has plenty of depth and 3D imaging, making it on par or better than Yggdrasil. 2)...

Master 7 with DSP v7 update makes it's performance on par with Yggdrasil and better in certain aspects like soundstage depth.   The sound quality can be further improved(the smallest soft sound details is still not as good as ygg) but certainly it's not necessary for simple enjoyment on this...

rb2013,   How about trying out this newly released word clock with the mutec?    https://blacklionaudio.com/product/micro-clock-mkiii-xb/   It claims to have industry lowest jitter of just 0.6picosecond RMS.   the previous version got much praises from this reviewer...

  Most Modern PCM DACs employ 8 times oversampling(352.8KHz or 384KHz), so the pulse response will be better than the above chart.

kingwa should improve his M11 to be able to turn off the dac and amp section independently.

  More example:    Totaldac:     A new company building is ready, 60m2 with no parallel wall, and 2.5m to 5m height     http://www.totaldac.com/

  Point debunked: http://www.head-fi.org/t/739309/visit-to-the-schiit-box-schiit-factory-tour   http://schiit.com/products/yggdrasil

  Then why not just stick to true R2R in the first place? Why try to "reinventing the wheel"/Rely on design genius's guesswork with Sigma Delta?

@bimmer100   New recommendation for you: corning optical usb cable + uptoneregen/wyrd. Say goodbye* to usb packet noise.   * http://archimago.blogspot.com/2015/05/measurements-corning-usb-3-optical.html

Having more bits at the DAC chip will allow more engineering headroom when it comes to the final analog output. You will always lose more SNR(bits) after the digital conversion section.    Think of it as a 350bhp engine, do you get 350bhp at the wheels?(power loss at transmission and axle)  ...

  Only in production R2R DAP as of 2015(outside of that megaexpensive tera player): http://www.amazon.com/HIFI-ET-MA9-Portable-Nondestructive-Amplifier/dp/B00DBWYRYY

@AndreYew   What if Schiit was operating like other traditional boutique audiophile company with dealers and all, how much do you think the Yggdrasil or MB Gungnir would have cost?

  To be fair, some well implemented sigma delta dacs can sound good(very difficult to detect the sigma delta harsh unless you try hard or have very resolving gear). And there are some badly implemented R2R dacs(murky or noisy sounding) as well(due to bad power supply, bad usb chipset or just...

I won't be surprise if someone at headfi starts a new thread: Sigma Delta DAC Owners Discussion, Insight, and Review Thread

  If you are talk about at the actual digital to analog conversion level, then only Sigma Delta does decimation.   Sigma Delta is a derived form of Delta Modulation https://en.wikipedia.org/wiki/Delta_modulation   Input Waveform data is analysed and assigned either a positive(+) or...