[size=medium]I purchased this DAC for use with my SqueezeBox Touch, S/PDIF upgraded game consoles of the 90s, and my TV (HDMI-> Optical Out). All sound sublime with this DAC, especially 24-bit 96kHz material! I haven't tried the USB input yet, so I can't speak to its performance. AB'ing the SqueezeBox Touch's coaxial and toslink outputs appears to reveal that coaxial inputs on this unit "sound" better. I'd describe the difference between copper and optical to be more detailed with better sound staging - however slight the difference. I'm using BJC interconnects for all connections to and from the unit (not using USB at this time). [/size]
[size=medium]Compared to the MF VDAC-II, the sound is more laid back. Not the etched harsh "super detailed" sound of the MF. The detail of the MF V-DACII reminds me of detail and edge enhancements found on HDTVs set to Vivid mode... :S On top of that, there seemed to be audible artifacts of the re-clocking (up sampling) on the MF, not to mention the tonal shift of this device (bumps up the treble).[/size]
[size=11pt]The fit and finish (packaging too! lol) of the DacMagic 100 is top notch for the price. I'm extremely pleased with this DAC as it exceeded my expectations![/size]