I plays wav files,
these are the albums that I always use as a test,and know every nuance:
Chesky Records (CD)
Performer: Connecticut Early Music Festival Ensemble, Igor Kipnis
http://www.amazon.com/Vivaldi-The-Four-Seasons-Antonio/dp/B000003GDQ
Telarc (SACD, play CD layer)
Performer: Ozawa / Boston Symphony / Silverstein
http://www.amazon.com/Vivaldi-The-Four-Seasons-Antonio/dp/B00005Q46G
Fonè (SACD, play CD layer)
Performer: Marco Fornaciari, Giuseppe Volpato, Antonio De Lorenzi
http://www.fone.it/shop/shop.php?action=mostraScheda&cID=2&pID=25
my setup is connected directly to the amp means RCA:
1) PC (Windows 7)-->Foobar-->USB-->iDSD-->RCA to the amp
2) DVD Player-->Spdif-->iDsD--RCA to the amp
3) DVD Player-->RCA to the amp
And in all three cases, the old DVD Player sounds better
the Micro iDSD has a problem of unbalance of the channels,
compared to dvd, lack of information to the sound message on the right side, noticeable also with the speakers,
I do not use headphones
Sorry for my bad English