Its not fully. I see some opampsJust for the record: The R26 is a fully discrete design DAC. It's even called "R26 Discrete" for this reason. I hope you get to loan it and report back.
And yes, personal preference can't be ignored. The reason I chose the R26 over the R7HE 2020 (which was available, used locally) is and was resolution. My Reference 7.1 DAC is a wonderful DAC, but ultimate resolution and detail retrieval isn't it's strong point. It is a 12 years old design, so it won't compare well in that regard by today's standards. So, when upgrading, I wanted a considerable boost in resolution and jitter reduction compared to the Ref 7.1.
Look at the outputstage.
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