SHYood
On first listen, It does sound harsh and strident and, well, a bit raspy out of the box. There was detail, aplenty, but at the expense of a very fatiguing high end. I turned the output off and went away for 24 hours. When I returned to listening, the top end has smoothed out a good bit and the jaggedness that a prior poster had referred to was fading nicely.
It was another 48 hours till I really had time to listen, and, then, the Gungnir was a revelation. It is a CLEAR upgrade over the Bitfrost that I had borrowed. The later was nice, but the Gungnir improves on it in clarity, upper and lower end extension, and, especially in imaging abilities. Gungnir gives a very solid, but not overblown bass foundation with pipe organ pedals very firmly and cleanly enunciated. The highs are very nice and airy without the annoying harshness that I came to associate with digital in its early days. So, tonal balance seemed nailed for me, but this isn't what sets Gungnir appart from the rest, IMO.
Gungnir portrays a sense of space and dimensionality of the instruments better than ANY digital source that I have heard to date. (Sadly, I haven't heard the M51, yet.) Gone is the spectacle of paper instruments on a cardboard stage. The orchestra has deapth as well as width. Instruments occupy a three dimensional space. Janos Starker's cello blooms with a body that rivals my analog setup. Concert halls reverberate and one hears the walls reflect the voices of massed choirs. Well done, indeed.
What really delayed my comments is that Gungnir has another remarkable trick up its sleeve. To an astounding degree, it makes mediocre recordings sound very nice indeed. Sadly, not every great performance got a good recording, but Gungnir somehow helped me forget that and I ended up whiling away the weekend seeing what old warhorses sounded like.
The Bitfrost wasn't bad, but couldn't begin to do the spatial magic that the Gungnir could. Dacmagic Plus need not apply. My venerable, and much loved CAL Tempest can't compare on the frequency extremes. My prior champ, the frightfully inexpensive Ross Martin Dual Bare Beast was also bettered, mostly in the realm of imaging and body.
The final test, for me was to compare a 24/192 download of Janos Starker's Bach cello sonatas with the vinyl version from my collection with a table, arm, cartridge combo costing a good 10 times the cost of the Gungnir. It was disturbingly close, and the Gungnir/Macbook Pro is sure a lot less fiddly.