COMPARISONS
The obvious competition here is the Audinst HUD-mx1 and the Matrix Cube. If I had not heard those two I would probably be a lot more excited with the level of performance being attained by the U100. Still, just because a few others have achieved it, doesn’t mean it is less of an accomplishment for a small company like Yulong to join them. The good part is that they are different enough to warrant individual recommendations in different circumstances.
The Audinst mx1 is still going strong as the most neutral DAC of the bunch. In comparison the U100 has slightly more authority in the lower regions and a bit of extra fullness and snap in the mids, followed by more gently defined highs. The U100 ends up being simultaneously more laid back and engaging, concerned more with the pacing of the performance rather than the minute details. The Audinst is more focused and has a more intimate presentation, with a nice balance across the whole spectrum. Overall I think the DAC sections are somewhat different but equally good. The amp sections couldn’t really be more different though, and it would be a matter of taste which you would prefer. For many headphones the U100 is better in my opinion.
The Matrix Cube is a bit more expensive than the U100. For the extra money you get lots more inputs as well as selectable upsampling. The biggest advantage possessed by the Cube is its very expansive soundstage. It has great realism when it comes to spreading out the musicians in the performance space. The U100, while no slouch in that area, can not compete here. If we turn off the upsampling feature on the Cube the two units end up sounding very similar when used solely as a DAC. The Cube has a more lively presentation up top but the effect is minimal. As far as amp sections go, the Cube is closer to the U100 than the Audinst, but the U100 still gets the nod as being warmer and a little darker.
There’s no real loser in this comparison. Each has a valid application where I would recommend it over the others. For those who just want a solid foundation that is neutral and evenhanded, the Audinst is the way to go. Someone needing more inputs (especially an analog in for SACD or DVD-A playback) that likes a warm musical sound and values an expansive soundstage should look no further than the Matrix Cube. The U100 is my top choice for someone who will likely not be upgrading soon, who simply wants a nice low profile unit that will make anything you pair with it sound good. In fact it might actually make sense to choose the U100 over the D100 in some instances. Consider a person on a budget of around $600. Barring any future upgrading, it might be better for them to get the U100 and pair it with a nicer headphone; the headphone budget would be $350. If that same person went with a D100, there would only be $150 left for headphones. I know this is a specific example but there are plenty of similar scenarios where the U100 would be a great choice. Its forgiving nature lends itself well to all types of music and headphone pairings.
