repost from my comment over at Computer Audiophile:
I have D1100 in for review as well. Received the loaner yesterday afternoon. I am using it as a DAC first with my Simaudio Moon 430HAD headphone amplifier and Focal Utopia headphones. My source is a 2017 27" iMac running Roon with a mix of ,WAV CD files and DSD. I am getting a soft pop sound through the headphone when switching between .WAV and DSF files, not loud at all even through headphones and the Moon's volume at 44.5. Unfortunately, the D1100 does not play nice with my Sony HAP-Z1es via USB Audio so it leaves me the iMac + Roon as my best source.
Early impressions are: very wide soundstage, superb imaging, instruments separation, D1100 extracts the smallest detail in the music giving me the entire frequency spectrum in equal parts. I own the McIntosh C50 since its release a few years ago. The performance level of D1100 is very clear even on CD quality music files. I'll have an unboxing video soon and a full review after some quality ear-time.