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I am trying to decide between the SA-2 and the NFB 7.32 to replace my current DAC. Are their any other owners out there with impressions. FWIW I have owned the Audio GD DAC-19 MKIII, the Monarchy NM24 (a 1704UK design) and I loved both. Complicating matters is that I love my current DAC and my previously owned Wyred DAC2.
I think I will just flip a coin.
I think the main difference between the 2 is the voicing (+ the added harmonics in the SA-2).
The NFB 7.32 should have a similar voicing to that of the NFB-1: neutral/slightly bright with great extension to both ends but never harsh sounding.
It should add more impact and tighter sound than the NFB-1 (the bass on my NFB-27 is amazingly tight, a bit too much with the HE-500 for my taste, even).
I used to own the Reference 5.32 (which, to my ears, was faulty as I could not really focus on the sound, something I could not hear was distracting me so I returned it).
I would say the NFB-27 (and, by extension, the NFB-7) is more lively sounding with great dynamic, whereas the Reference 5 was, well, reference sounding! It was smoky, dark, as if you were behind the window's studio during the recording. The NFB-27 puts you on stage with the band.
Technically, the NFB-27 is better. It resolves better, the bass and treble extend further, hit harder (too hard sometime), the scene is larger.
Some say this is common to all 3x r-core gears from Kingwa so I suspect the SA-2 to have the same technicalities as the NFB-7.
I never heard the SA-2 so I cannot comment on the voicing. Kingwa told me it was warm (like my SA-31, which is rather close to neutral in my book) but never mentioned it as being dark.
As for the "SA sound", the added harmonics on the SA-31 simply grow on me! It's not mellow, syrupy or the likes, the sound is still highly resolving and the technicalities are clearly there. As I said in the SA-31 thread, this amp is technically on par with that of the NFB-27 (in term of soundstage size, dynamics, slam and detail retrieval) but the added harmonic make the difference.