Ok, I'm here to start some trouble...
I have been reading this thread for weeks, but hesitated to get involved until my R26 arrived. It's here now, just arriving today.
I only listen to speakers in a dedicated, and acoustically treated listening room (not a headphone person). I've spent years tweaking every aspect of my system. I currently have a Sabre DAC that I have not been able to find a better replacement, but the R26 already seems it's going to be staying. I will work my way through break-in, but it has already impressed me. The last DAC I tried was a Holo Spring KTE, but I found my DAC to be mostly better in many ways, but it was close.
My setup: Gaming PC (i5-10600k) running HQPlayer with an UP Board NAA feeding my DAC via a Phasure Lush 3 USB cable. I run a Tortuga LDR V2 passive preamp, and an IceEdge 1200AS-2 based amplifier. My speakers are Salk Sound HT3's. I am VERY happy with the sound prior to the R26. I'm not even certain why I purchased the R26 other than to see if it was "better" and some of the features like the internal streamer and Bluetooth for my occasional Spotify listening.
First, my home network consists of (4) Plume Super Pods for mesh wireless, and my wired network starts at the main pod to a 5 port switch, then to another 8 port switch in my basement where both the PC and NAA are wired with CAT 6.
While waiting for delivery of the R26, I decided to try a FMC setup. The FMC setup arrived last week Friday, and it consists of 2 FMC modules and the Finisar AOC cable. I tried the FMC's powered by various power supplies, but the clean side was always powered by a linear power supply. The FMC setup sounds terrible. Yes that's right, I'm probably the only person you will find that HATES the sound of FMC's in my system. To simply sum things up, the FMC's gave me what seemed like a blacker background that also put a blackness on everything else. Upper treble was very faint and it felt like a lot detail was just gone. I tried everything I could including alternative SFP's and cable, which did sound worse as far as clarity. I listened to the FMC setup for a few days, and I could hear more issues as I listened to broader set of music tracks. So I removed the FMC's yesterday.
So here is where it gets strange. Removing the FMC's from my setup and going back to just the normal wired network made my system sound bright, when for years I've been wanting a touch more treble energy and extension. So I guess this was just my brain starting to get reprogrammed. BUT, it trying to figure out what may be wrong with my FMC setup, I saw a post by a network engineer that suggested someone try a wireless extender that had a RJ45 port on it to attach to the NAA. Since I have a Plume pod right next to my equipment rack, I attached a cable from the wireless pod to my NAA.
This proved amazing! The change in sound is exactly what you all have been describing in this thread about FMC's. The increase in clarity is very noticable, and my upper treble is more clear and sweeter sounding. Basically anything you could associate with an increase in clarity was now better. I have not been able to find any issues with the change in sound. It's just better overall by a good margin (at least according to an audiophile).
As for the R26, I really expected to *need* break-in, but to my surprise, the DAC sounds really very good. A lot like my DAC, but just more. The most obvious thing is an increase in detail retrieval. My DAC sounds slightly more analog and has a better sense of depth and dimension, but I'm hoping the R26 will catch it, or even best it in these areas.
For now, I'm testing PCM while breaking the DAC in. I've tried Jussi's (from HQPlayer) recommendation of 16-768, but I've tried some higher DAC bits without hearing anything horrible in the sound. This surprises me as every other DAC I've tried seems to sound bad without finding the best DAC bits and sample rates.
Those running HQPlayer, what are your best settings?