Well, I can safely say that this DAC1 is blinding fast, with incredible detail, it most certainly sounds great, regardless of the cheapo opamps contained within. Now you could theoretically make a clone, but I doubt it would be as well-built and overall nice as this unit is. Sure it has a few features I could live without, but for even the new price ($975) I think it is a bargain, considering it sounds this great to me, using a stock power cable, and generic audio RCA IC as the digital cable from the HDSP and EMU. It could only sound better once I get my glass toslink and Quail power cord. It is definitely not bright in a derogatory sense, there is a lot of treble, but it is the most beautiful treble I can recall hearing, no problem at all with the CD3K. The dynamics are great, everything comes on and off with Barry Sanders like quickness. My only complaint so far is that the bass seems just a touch lean on the CD3K, but it sounds much fuller on the DT 531. Using the Gilmore as a headamp made the bass a touch better. Maybe I need to stack a few more buffers into the headphone stage for more current...