I can't really write a review of the Gungnir since I have nothing with which to compare it: it's my first DAC other than the one in my Pure I-20 (well, and the one in my iPad...). I bought it when Schiit was considering a balanced-in, single-ended-out tube amp to go with the Gungnir. Sadly, much to my disappointment, that project was scrapped, and Schiit left a gap in its product line: no tube amp with Gungnir's footprint. Since I wanted a tube amp, not the solid state Mjolnir, and I didn't have the funds for a fully balanced tube amp, I ended up buying a WA2, which can stack on the Gungnir. But when I first bought the Gungnir, I was using a Valhalla with HD-700s, then HD800s. I'm not sure how to describe the effect of the Gungnir--it's as if I had a gorgeous old oil painting: the Gungnir instantly wiped away centuries of grime. Suddenly my sound was clean and gorgeous, but at first, much too sparkly. Listening to rock, high hats and cymbals were just too present--distractingly so. Fortunately, after about 150 hours of burn in, the high treble spike mellowed considerably. As I said, I really don't have a frame of reference, but even just using the Gungnir's single-ended output, I couldn't be more pleased. The Dac seems very neutral overall, perhaps tending warm after it's been burned in. It goes wonderfully well with both the WA2 and HD-800s.
