Honestly, I haven't gotten around to buying mine yet! I really don't know if the Gustard would benefit the new model or not as it already has the USB hi res capability that was missing in the earlier units. I imagine the Gustard might have better USB/SPDIF conversion but I really don't know. I think I read there were some updates to the newer unit's DAC/pre section as well as the added USB upgrade but it could have been marketing as the AD1955 chip is the same. It's a fairly inexpensive experiment if you really want to try the Gustad as a separate USB/SPDIF converter and you could sell it if you didn't find it worth the investment.