Once you install top of the range opamps, bang for bucks is stellar to my ears. The only drawback would be the ALPS pots when using low impedance/highly efficient headphones, but hey a good stepped pot costs +$100 and many fairly expensive amps use the same ALPS pots...can't get it all I guess, and you're already getting a killer sounding package for the money
the SS is as 3D sounding as you could possibly dream of, the headamp is very very capable, the coax input is reclocked by a fairly high-end DSP and doesn't glitch like hell when you switch sample rates(which is one of the reasons why I started to hate coax more and more..CS841x and DIR9001 do make very nasty glitches IME)....Asus did a "coup de maître" IMHO, I could only hope for a single better stepped pot w/ a relay that would disable the line-out when the HP out is in use(like on the DP-1)...that would save them some money, and we'd be better off w/ one single stepped pot instead of 2 ALPS.
But, hey, that's their FIRST standalone DAC....and the imaging is really world class. Dual mono from start to end(it's using two LME49600 high current buffers on the HP out) pays in cash
The mids are ANYTHING but recessed when using AD797B's, but I'm an ortho head so my phones have very upfront mids anyway
And ppl can rave about async USB 2.0 all they want but at the end of the day, coax/I2S and USB 1.0 are the only ways to have proper galvanic isolation. The non-glitchy coax input is a God send to my ears...you can go for the whole shebang: ADuM4160/ADuM5000/TE8802L and you get glitch-free isolated 44.1/48/88.2/96kHz all the way..Mr Dan Lavry has repeated many times that anything >88.2kHz is overkill, so it doesn't really get any better than that to connect a computer to a DAC IMO...especially when the DAC reclocks internally.
It's also a monitoring grade DAC to my ears, so the GIGO principle very much applies. It doesn't have the sweet sound of the Stello Eximus DP-1, the harsh truth will hurt your ears if your source material is not up to par.