May be this has been already said but what I do appreciate with the Hugo is the rendition of the tones of music instruments particularly the acoustic instruments. With a guitar for example, we are able to distinguish easily what kind of string is played (steel or Nylon), the sound hole and wood resonances ,the frets, the friction and the movements of the finger or nails. For the same price we get additionally the breath of the musician, the friction of the clothes, the foot beating the rhythm... All the DAC are able to do this but only a few are able to provide this kind of natural, equilibrium, richness and spectral linearity.
Additionaly, I like the rendition of the "rising time" which is a weakness when playing 16/44 in comparison to analogic playing. The work made to reduce the inter sample delay using an elaborate filtering/interpolating algorithm seems to be fruitfully for the ears. The interpolating method is valid if the calculated inter-samples are pertinent and I think this is the case with this DAC.