My system is getting fairly well dialed in now. In addition to the Burson Conductor Pro SE with bypassed top of the line Sparkos Pro op amps fed hirez files via USB from ASIO Foobar or ASIO Qobuz and exits the amps through a balanced 16 cores pure silver headphone cable into HiFiMan HE1000SE or Ananda Nano, I also now have the VMV D2R DAC and P2 amp stack connected to each other by a 0.3 meter custom XLR of silver plated, air/ Teflon insulated Nordost wire and to the laptop via a Supra Excalibur USB. The sound of the Burson has a slight unknown in that it requires USB Type C and Supra does not make the Excalibur in a Type C. So, I am using an ebay USB cable that does sound much better than the Hosa, StarTech, or generic USBs that I have. But this makes me wonder what might be improved upon if that could also get the Excalibur treatment. This Supra USB cable really is a big step up from the Pro-Audio type Hosa and is better than the also excellent new top of the line $100 Viborg. I have some Viborg brand USB Type C replaceable connectors so I will eventually take the end off of the Supra and or the Viborg cables to see if I can retrofit my own Type C.
The Burson uses 4 socketed op amps for the left and right true balanced I/V stage and Low Pass-output stage of the DAC/ Line Out and is originally equipped with the V6 Vivid discrete op amps. I tried the following op amps and found this order of preference: OPA1656 is the current state of the art I/C audio op amp that is found in many high end DACs but is bettered by any of the discretes. The Vivid V6 is bettered by the Sparkos 3602. And, the Sparkos 2590 Pro is in an entirely different league, especially after bypassing the power rails right at the pins on their board and adding a ground which DIP 8 dual op amp connections lack. These amps are much larger than the others and must be wired in with flying leads. But the performance takes the already highly acclaimed Burson Conductor reference to a higher level of detail, see through transparency, and bass slam.
I have to preface all of this since the Sparkos modified Burson Reference is already getting toward the highest level of sonic performance from the DAC and the amp (but I do have to wonder about if the Conductor 3X reference balanced version might sound even better). Once you get to these near stratospheric levels of performance, preference starts to come down to flavors.
The VMV D2R with its Rohm DAC chip presents a fuller, more fleshed out, more organic sound. Slightly wider. Maybe not quite as distant/ deep. The instruments are bigger in the stage and more well rounded with less space between them. The Conductor 3R SE projects the instruments as each individually smaller and with more space between them and deeper out in front of you. At first, this sounds slightly faster and more transparent but then, is somewhat less "real" in the body. On closer listen you find that the detail and snap of the VMV is still there and it can resolve the last traces of reverb and hall sound all the way out to the immense edge of the HE1000SEs just as well even while the bloom of the fundamentals comfortably commands your attention. The D2R really seems to respond to the difference between CD quality and 24/192 to sound its cleanest.
The amp section of the Burson (the SE is single ended from front to back) is also very close to the VMV P2 when using its line in. Both are no doubt immensely powerful although neither one of my HiFiMans are particularly hard to drive. I haven't spent as much time with the Burson line in so this comparison will have to follow but at this point I am mostly using the P2 even if I choose to listen to the Burson DAC.
Which brings me to the flavors comment. Both DACs have differences. I would say that 50% of the albums I have listened to, which range mostly from classic rock to modern progressive rock, but also include audiophile demo tracks from the Chesky Sampler etc (thanks Qobuz for giving me just about every song in the history of the world in often remastered and hirez, just a click away) will sound all in all slightly more appealing from the more fleshed out and easier on the VMV. The VMV can attempt to tame and make better sense of the ridiculously loud and splashy cymbals on the 24/192 reissue of Heart Mistral Wind for example while filling out the guitar and captivating vocal in the middle while still portraying the wide volume pedal sounds flying at you from every angle. on the other hand I am still compelled to plug into the Burson on lesser studio recordings with a muddier mix to clear things out and cut through with more empty space. I still listen to brilliant compositions and performances even with muddier studio techniques like the first Boston album or the muddy recording but brilliant progressive drums and metal style vocals on the newest Queensryche album I happened to click on while bored one night.
If the Topping DX9 with its rare version quad AKM 4499 DAC chip had a line in, I would be very curious to try that one next. Eventually I should pick something to stick with and let the rest go (I also have a Burson Conductor 3XP, Aune X8, and ifi ZenDac V2. I sent the Aune S9 Pro with its early version wonky volume control back).