Awesome review, I haven't noticed the clicking on mine yet. I definitely am going to try and make it click today. I swear I've tried different bit rates already but maybe I need to build up my downloaded collection.

I also have a modius akm but my subjective experience was a little different. I also compared to the single ended output of my modius mostly. Which I found the MM2 had better separation and clarity. I also found it much much smoother with the filter, sometimes too smooth which then I need to put into NOS mode. Which I totally hear a difference, more than I was expecting. Tho when you do the balanced output into my jotunheim 2 it is harder to tell the difference. I have yet to hear a Sabre chip schiit yet either but their may be a reason everyone wants the AKM modius.

Good review none the less if you get a BF2 you have to write up the differences!

Clicking? When I listen to music with headphones on this is a non-issue. Interesting in that you dont hear much of a difference. Thanks for being honest here.
IMO for the price of $299 its one of the least expensive multi-bit dacs out there. Made in the USA. One thing many folks lauded Schiit for was its use of non standard chips from AD in their multi-bit solution..up and down the Schiit DAC line. Along comes the Schiit DS stuff and many folks had issues with this. When the AD chips went away the OG Modi stopped being made and lots of folks lamented that a low price multibit dac from Schitt was unobtanium.

2nd part...

Finding a bunch of these AD chips allowed for the re-birth of a low cost multibit dac....although it increased in price a tad. For many this is the dac they have been waiting for. I like you dont hear a HUGE difference between it and other dacs costing more. So the same can be said with that in mind when comparing higher priced dacs as you have with the MMB2 and other Schiit dacs of lesser cost. The great thing here is we have some many great choices and the MMB2 is definitll one of them. Thanks for you review.

Yes clicking when the sample rate changes. With open back headphones while sitting near the DAC, it's quite audible since it obviously happens between tracks right before it plays when it's quiet. So if you're streaming from a music service, it can be pretty annoying. I use Qobuz so there's sometimes things at 44.1khz then 96khz then 192khz. Each change it clicks. However, I use Roon so with Qobuz going through Roon I can upscale things to keep everything the same sample rate. This eliminates the clicks between tracks, but it also doesn't let the DAC handle a completely unaltered source (not that it mattered at all from what I could tell, but I'm sure that's debatable). Without that upsampling (and I imagine JRiver or others tools could do the same), it's a pretty big problem and design flaw in my opinion. You're probably ok with closed back headphones though.