Received the Roland today. Very nice unit (especially for $69). Has an all metal chassis with a bright, color changing led light strip to indicate volume and signal levels. Only comes with a short micro usb cable and paperwork.
Hooked it up to a Windows 10 laptop and the driver self installed (downloading the driver from Roland just gives you a readme file telling you to let Windows Update install the driver automatically; not exactly my 1st choice). Did a Windows update to ensure it was the version 2 driver shown in device properties under device manager. Then did the firmware update to ver 2.02. All a bit confusing and it took me a moment to figure out where the software settings were (Windows Control Panel now has a small UA-M10 icon to manage all the settings).
Some very early impressions:
Note: This is my first device with an AKM dac chip.
First tried it briefly with my PortaPros just to make sure it worked. Sounded great alongside Foobar 2K set to ASIO output.
Then tested it with my Sony Z7s in balanced mode. Sound quality is very good with great separation, good placement, and a good soundstage. Vocals are very clear and the treble is never too bright. Bass seems a bit boosted though and, even though the Z7s are easy to drive, I still needed to press the volume up until it reached orange which is on the higher end for the Roland (green is lowest volume, red is max). Not the most powerful headphone amp (even when using both headphone jacks in balanced mode) but the Roland was able to drive my Beyerdynamic T1.2s decently (also balanced). However, volume was almost at the max level.
I also tried it with the 1-bit conversion setting on and off. On (which I believe means it upsamples everything to DSD) was preferred and not fatiguing at all. With it off, the sound was harsher and probably better suited to pairing with an external amp. Too bad line-out (which bypasses the internal volume control) doesn't work in balanced mode (would be double amping to a balanced amp but will still try pairing it later and see how it does). Can't beat a balanced dac/amp at this price though. Sound wise, its no iDSD Micro but the UA's build quality is on par with iFi's.
Also tried connecting the Roland to my LG V10 (running Android 6.0) with a dual micro usb otg cable. The phone acknowledged the usb dac but, unfortunately, neither UAPP nor HibyMusic played sound through the Roland.
I can also confirm it plays FLAC files just fine and at different bit rates (tested it with files at 44, 88, and 96kHz).