I think I already gave an example...... The one I favour now is PS Audio digital link III, I got the stock version without mods.
To my ears, and when combined with my existing system, the sound was upgraded to another class entirely, not just sound different or minor upgrade.
Of course, depending on your taste and the effect after combining with other components, you may totally disagree with me.
I still think, if only the DM gets better power supply and better OPAM stage, it would fullfil its full potential. And I still hate the fact that the DM's power supply plastic case actually melted when I unplug it from the wall after 6 months of use. It is not just audio issue but also a safety issue to me.
Anyways, I think it is totally and entirely understandable that other may feel DM is under-rated by me as each of us has different taste and different system.