Hi there Elias,
it is great that there are employees like you who enjoy it to share detailed information that only 'insiders' know but which are of public interest.
I'm a user of the 'classical' DAC1. Actually, I'm pretty satisfied with it, although I have to admid that I can't really distinguish between it and a low priced Yamaha DVD-S540 (so far, tested with 44,1 kHz / 16-Bit material only).
However, I recognized terrifying differences when it comes to headphone usage. My Sennheiser HD-650 for example sounds very thin when directly connected to a notebook equipped with the Intel HDA Codec for example. The headphone output of my David Hafler preamp is much better but doesn't stand a chance compared to the HPA2 the DAC1 features.
I also noticed the L/R-balance which tends to the right channel below the 3rd step of the volume control in my case.
The gain reduction which is available on the DAC1 USB should of course attenuate this issue because the inaccuracy is spread over a wider range. But I wonder if this attenuation leads to an even more reduced THD or whatever. I mean, does it make any difference if the potentiometer or this jumper element reduces the volume except for the aspect of the loudness comfort and the improved L/R balance? At least when listening to HD 650 with their 300 Ohm. Since they were recommended by Benchmark in the first place (long before the USB version) I would suppose that the sonic results already reached the maximum. Am I correct? I hope so.

Except that, I've heard that electronical volume controls don't suffer from any gain asynchronism. Why does Benchmark then use potis instead of such a solution?
From what I read in the manual, the source selector on the front doesn't have fixed positions anymore and goes back to its centered position instead, "scrolling" the inputs up and down. Is this true?
When it comes to the much-lauded USB input which doesn't need 3rd party drivers, etc., I want to note here that one could still even beat this solution because it is limited to 96 kHz support. Assumed that there is any device from USB to S/PDIF which works up to 192 kHz (whether or not it used native drivers would be secondary for me as long as it is bitperfect). Not that I had heard about any such yet - just a thought.

At this point a further question arises for the first DAC1 editions (with the removable dustcap for the toslink receiver): In the US-manual they wrote that sample rates up to 192 kHz would be supported optically while the German translation claimes 96 kHz only. I asked the distributor who explained that the older versions had not always worked reliably above 96 kHz. It is open what means "not always". It still seems possible so far. Did Benchmark ever change something in regard to the S/PDIF receivers?
Some people claim that they hear differences between DAC1s which were manufactured some years ago and more recently. Again - where there ever any changes which could have any impact to the sound?
And a last question for now (although off-topic per se):
How about the handling of "intersample peaks" of the DAC1 in general?
Many thanks in advance!