Just an FYI, and yes - I am a MOT and I am biased. However, I'm not a designer - nothing I sell is anything I can call my own except for case design. Instead, I actively seek out designers and their designs that show outstanding promise and potential. With their blessing, I build their designs myself, listen to them and if I agree with them that the potential is there, actively promote, market and sell those designs.
In the 6+ years of doing this, I've run hundreds of RMAA tests on the stuff I build. Yeah, I know - you-know-who says RMAA is worthless. IMHO, as long as you're using it as a comparison under the same conditions, I've neither read nor heard anything that discounts RMAA under those circumstances.
Here's the funny thing: I have an M-Audio Transit that I've used for years in testing amps and DACs. It measures better than any DAC I've ever built, better than any DAC that cetoole, Dsavitsk, cobaltmute or others have designed. That includes the Alien DAC, BantamDAC, GrubDAC, SkeletonDAC, and pupDAC, among other, more sophisticated DACs. The M-Audio Transit has better measurements than all of them - that's why it's used as the reference in my testing. Hell, the M-Audio Transit measures an entire magnitude better than the ODAC in harmonic distortion and crosstalk - on my own equipment! The only reason it may not register better in noise/dynamic ratio is my own crapty testing environs (everyone else who tests the same things I build get better numbers). The reported specs on the M-Audio Transit are better in noise than the ODAC and only slightly worse in dynamic range. And of course - it's been 24-bit USB ever since it came out - in 2003 and sold for $75.
All that said about the M-Audio Transit, I would never, ever, use it as a source compared to the other DACs mentioned when I want to listen to music.
Wonder why that would be?