Gustard X20U is in the house, DHL showed up at work at 6:30 PM, good thing we work late Monday and Tuesday. Got home opened the top to look at insides, pretty much the same as the more recent pictures show. Then because it was later just hooked it up to the oppo BPD-103 streaming tidal via coax into the Gustard and let it run for one hour with amps off, then fired up amps and listened to part of one song, back upstairs for another hour then settled down to listen for 3 1/2 hours.
Gustard had 2 hours music signal running thru it when I sat to listen and 5 1/2 when I went to bed. So a long ways from break in. I used the sharp filter setting and auto for the clock mode, straight PCM 16/44. First word that hangs with me is RELAXED, almost dark sound but listening to familiar tracks I was still hearing the subtle highs they contained and perhaps even picking up some new or more "focused" sounds. I quickly realized this DAC loves strings of all instruments, guitars, violins, cellos, double basses all bloomed perhaps a slight touch less emphasis on the pluck of the string but more emphasis on the sustain of the string and the body of the instrument. I was very involved with every type of music I played, a really good thing. There is a lot yet to be discover about this DAC as it burns in and I perform a few simple mods. So we will see where it ends up. For now I would confidently say for $870 it is worth every penny, can't wait to hook it up to my audio PC with roon, HQPlayer, jitterbug and up tone regen with linear PSU based on belleson super regulators.
FYI- I ordered it Sunday evening 2/28 from forexman on ebay and I received it Monday March 8th, I live in E. TN. not bad