This is INSANE news! lol I HAVE to believe that the ES100 having 2 DACs is making the difference, but also, it's having perhaps 2 newer and better and newer (by about 3-4 mos) DACs as well too, since the Da3 also has dual DACs. Devodonaldson was just sayin' the Da2 sounds better than the DFR too. How do you think the Da2 compares to the Da3? By your answer I'll know what you think of Da2 vs. ES100 too. lol Just trying to establish a ranking here. So far DFR is basically off the list, but trying to rank ES100, Da3, and Da2.