A Few areas overlooked with the new and improved Ref 7.1
Although Kingwa and many others believe that 192K upsampling is more hype than fact, the Woflson spdif is capable of 24/192 input were as the DIR is limited to 24/96. Using the Wolfson coax/bnc in would allow someone with the capability to output full 24/192 a [theoretically] higher level of fidelity.
Another area is the use of the Tenor USB. While the Tenor is better than the average stock usb input the one licensed by CEntrance is superior in almost every way. It still is limited to 24/96, the TAS1020B chip is better.
Finally AGD still uses the cheapest connectors on the planet. Better RCA/XLR etc. connectors can be found on the cheapest of the cheap gear yet AGD still sees fit to use 0.01 cent connectors.
If the idea is to truly build the "Best Ever" you really need to pay attention to detail.
Also it would be nice since AGD is using the build to order approach, if people could purchase [at the customers expense] top notch caps, connectors, and even R-core transformers to truly personalize their product. I am sure people with the funds would be willing to wait to have their Ref 7.1 built using V-Caps and Furutech connectors for example.
Slow down the constant new products and start giving people more choices who are willing to wait for their special builds....its win-win, because the basic circuitry outlay would remain the same, no new boards or fundamental design changes. But instead improvements in sound can be made with upgrading parts...which can really give a marked increase in fidelity.