Blind listening comparisons? I'm not suggesting that it can't be better, but I find people really over-emphasize the differences a DAC makes. There are very, very experienced members who have owned plenty of DACs who will freely admit they find it almost impossible to tell one DAC from another so I certainly remain skeptical, but willing to keep an open mind for sure. From a personal anecdote, recently I owned the well respected NAD M51, Chord Mojo and the little upstart iFi iOne at the same time. I took about a week comparing and try as I might if I did think, and I emphasize think, that I heard a difference, it was so minor that I couldn't be entirely sure. I sold the more expensive DACs and kept the iFi as it sounded fantastic. Again, I am not saying there can't be differences, but night and day hasn't been my experience with well designed DACs.