Is ODAC an upgrade to the hifimediy DAC?

[HaVoC-28]

  I would also suggest looking into stoner acoustic's ud110v2 $59 (including S&H). http://stoneracoustics.blogspot.com/ pretty nice tiny portable dac, uses the PCM5102A found in the $1000 WA7 Firefly.

What ever the DAC used , what matter it's his implementation .and the PCM5102A only cost 2.5$ per batch of 1000 . It's like the ESS9023 that use an integrated negative charge pump .