Everyone is entitled to their opinion. I've compared the xlr and se out on the GMB and find them both outstanding. I can not pass a blind A/B test when the levels are matched. So I have no sense that i'm "downgrading" when using this dac over the RCA outs. ymmv
Which amp were you testing on Matt?
My opinion of blind testing kind of echoes what was posted recently around HF and IF... I find that spending a decent amount of time with gear, then swapping to a different setup and comparing initial impressions to be the best indicator. (Apologies to objectivists who insist on dbt, but this seems far more revealing to myself).
I plan to eventually (before xmas) buy that XLR to SE transformer setup, and feed the Zana Deux which is not balanced from the XLR outputs of the MB Gungnir myself. I believe that the XLR outputs of the MB Gungnir have potential to sound subjectively better than the single ended outputs, however I would not be surprised if the difference is very minimal, like you say.
I will say that the I also agree about the SE outputs of the Gungnir. They are not flawed, or gimped. Probably a statement with poor wording, or just unintentionally ignorant.
One other point; I'm actually scratching my head wondering why anyone would suggest to buy a warmer sounding DAC over Gumby... the MB Gungnir has
plenty of warmth. If anything, the Yggdrasil is an example of the perfect DAC to buy to feed tube gear; whereas I am personally finding that the warmth of the Gumby, and a tube amp accounts for the difference in ability to resolve micro detailing between the two setups.
My advice- if you are feeding a good tube amplifier and can afford the Yggdrasil, absolutely go for it. If you are thinking that the Gumby will sound too sharp/resolving/not "musical" or warm enough, I don't think you would have any regrets going for the Gumby... I would take it any day over a DAC that sounds warmer and offers slightly less resolution. The Gumby pulls off a hell of a lot of resolution, while still presenting an overall warmth.
Last comment - it's hilarious, but I've never felt as compelled to just crank my music and dance as I do with the Gumby. It's just an exhilarating, fun experience. Thoroughly enjoyable.