Disclaimer:- The unit has been bought by me for personal use. I am not affiliated to any brands. My writing is a description of my life experience and observations, definitely not a statement nor final declaration of any sorts that would work universally.
Equipments Used :- Everything stock, stock matrix usb cable from Android phone, Neutron player exclusive usb output, shanling h7 coaxial Spdif in.
Comparison Equipment:- Ifi Zen Stream, sanDisk Sd card direct web UI playback built-in Zen Stream, Spdif coax out
Review
First of all, the unit sounds lacking in lower mids and also in air or upper treble frequencies during initial 4 days of constant play back. Vocals also had a feeling of 'blank or missing realism'. I also found the device to need 1hr, to warm up to it's full accuracy, so i don't shut it down anymore. I thought what the hell, so congested and not sounding real enough.
After 4 days of burn in using pink noise, I went back to listening test again, comparing with zen stream. Zen stream though, needed only 24hrs of burn-in when I initially bought it.
Current opinion:-
The X-Spdif 3 has an incredible ability to pull out musical tones out of total mess. Sometimes I think while listening at times, is this even in the recording
. Acoustic instruments, will have high details, all smooth and rounded waves. Much reduced sibilance. Vocals r good, slightly more weighty and definitely more presence than zen stream. But still has a thin veil, not real enough in terms of separation from the mix, and positioning depth as of now(4 days).
Bass is tighter, distinct and helps the dac produce more impact/timely hit. But I feel it's slightly dryer than zen stream in terms of decay. Pitch definitely is better. Hit is slightly faster with more information. Depends highly on Power source quality. On usb power bass is soft.
Mids I think as of now(4 days) has a slight blur or lack of distinction, good body, more presence and more resolved. But maybe just a bit lacking in aliveness
due to may be smaller stage depth. It's also very dense, so many things instruments r played simultaneously but felt congested at complex tracks in comparison to zen stream
Treble is smooth, corrected, fatigue free but still has all the details upto 10-12k probably. I didn't get a whole lot of content in the air freq ranges. The zen stream is much ethereal and realistically spread out, all over in the upper Treble. This gives a sense of high fidelity and a bit forward in showing the resolution and air. Zen stream also has treble fatigue issue with unrefined headphones(eg:- Hifimans below he1000se) after 2hrs or so. But with X-spdif3 its relatively relaxed.
Overall, zen stream has a more real high resolution presentation but X-Spdif 3 is more corrected and refined and has more presence in bass, mids with a slight laid back character in the clarity frequency range to synergise with ESS dacs.
However, i think the device can perform at a higher tier of operation with additional help in terms of quality usb input cable, and upstream source equipment.
I will continue to revise this review as I upgrade accessory components, may be try out the I2S out
Update:- Upgraded to OCC silver fully shielded Usb cable from stock usb A to B of X-Spdif3. Yeah, the congestion decreased, the sound stage left to right feels wider now. Also the upper treble is coming through now.
Mixed chain:-
Zen Stream -> shielded Usb cable -> x-spdif3 -> Coax Out
Best setup, more palpable, 'real presentation', hugely higher subtle details but with X-Spdif3 smoothness in waveforms. In this setup, the bass is excellently physical with natural decay. Vocals have a 'human presence', treble has all the details, smooth fatigue free and extended but still controlled refined. Just a hint of politeness. Also bass is more physical but slower this time
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The product is so dependant on psu and input usb resolution. I think as a ddc it's not of 'that' higher tier.
But honestly the Coax out of Zen Stream and X-Spdif3 trade blows in different tracks, some tracks X-Spdif3 coax out wins, sometimes the zen Stream, maybe the existence of X-spdif3 is for the i2s out which I haven't tested yet