FWIW, my short experience with the NFB-28...
I no longer own my NFB-28...I sold it to Jodgey4 quite some time ago after only owning it for about a month. In retrospect, I really shouldn't have sold it, but had decided to at the time because I was spending more time on the road and wanted to invest in a portable rig instead. For reference, this NFB-28 was an early 2014 model with the newly-implemented DSD capability and had both USB-32 TCXO upgrades.
Just before selling it, a good friend of mine who is a studio session musician had just received his HA-1 and we spent most of a day comparing them side-by-side with my slightly-modded and balanced Beyerdynamic T1 and his Neumann KH120 Studio Reference Monitors. We used a Behringer DEQ2496 and ECM8000 measurement mic to level-match, but it was not a blind test.
We both easily preferred the sound of the NFB-28 using it as the DAC/HP Amp/Preamp. We did not have time to test them in other configurations...as independent DAC or HP Amp, etc. On everything we listened to, even his own recordings which he obiviously knows intimately, we both felt that the NFB-28 was truer to the source, and had a more focused, distinct, and wider soundstage, with more room ambiance, air, and space.
When you are a musician, you know when a recording gets that particular instrument "right" or not, and there are some instruments more than others that are rarely reproduced with true realism. With the NFB-28, a drum kit sounded real...the harmonic overtones and dynamics of the snare drum, cymbals, and tom toms were spot on...a difficult test. Same for piano, saxophone, and upright/double bass. A solo cello piece sent shivers down our spine. These are all very difficult to reproduce the micro-details, harmonics, and dynamics, but they all sounded truer-to-life with the NFB-28.
The HA-1 wasn't bad at all, it just seemed to smooth out or mellow everything just a tiny bit and wasn't quite as precise or focused and distinct with the soundstage. Now, some may prefer that slight smoothness, which may mellow out the "bite" that some instruments actually have in a live setting, and there is nothing wrong with that preference as it may also match up better with your specific HPs or IEMs. Again it was not a night and day difference, but the NFB-28 was just more musically engaging and true to life with our equipment.
As always, take this with a grain of salt, as it is just two guy's impressions and opinions, and I really can't offer comparisons to any other similar equipment. And another important note is that we did not compare the two using any IEMs or cIEMs. It's just our impressions of these two pieces of gear, with everything else being equal.
I will say that the HA-1 has the definite edge in overall features, user interface, and functionality, without the NFB-28's quirks that have already been discussed here, but the OPPO is also that much more expensive. That being said, the NFB-28 is still a very powerfull and flexible Swiss Army Knife.
So I think that I might be in the market for an NFB-28 for the second time.
I really miss the sound of this unit.