Oh boy... I am just getting my original Master 7 ready for sale. But I sent Kingwa an Email inquiring about the updated digital board. To recap a comparison of the M7 original versus Singularity 7 is the Singularity brings better precision to the PCM1704 soundscape. More detail, extended highs, smooth clear vocals. It's hard to say though how the upgrade will change the original M7. But my experience has been the lower the clock jitter on inputs the better the original M7 sounds.
I am not sure what the Singularity output drivers brings to the party but the digital board is a worthy upgrade especially if you use AES/EBU, S/PDIF, or Toslink inputs. You will have better much performance with the Singularity board versus the original on those inputs for sure.
With HDMI I2S the new digital board has a tighter lock capability called "high exact" mode. According to Kingwa, this needs to be programmed at the factory specifically for each high precision input (Input 5 in my case). I sent Kingwa a follow up asking do we need to specify which inputs are "high exact" mode capable?
I thought I read where the Singularity firwmware was recently updated to add NOS mode. I wonder if the digital board will come with the latest firmware? I shall ask....