valiant66
Headphoneus Supremus
That doesn't sound entirely unlikely
For now my money is still on an upsampling gadget that makes use of Mike's closed-form bit-perfect algorithm, à la Wyrd but with coax/toslink out, too. This would place the upsampling part outside the Schiit DACs, which could lower the price of the Bifrost. This way you can feed "properly" upsampled source to just about any DAC, thus avoiding the much-maligned Parks-McClellan approximation across the market... I reckon THEN we will see Mike's white paper on DACs and digital signal processing, as well as a more comprehensive account of what happens in the Yggy. We already have a nitty-gritty account in the happenings of Ragnarok, but not quite yet for the Yggdrasil...
That doesn't sound entirely unlikely, but I remember Baldr talking about timing (somewhere in the previous 668 pages...). Not that PRAT stuff, but how phase information affects perceived timing; and that poorly-designed DA converters destroy or get the phase information wrong, which we can then sense on playback. He claims that the original Theta gear and the current Schiit multibit gear was designed to preserve phase information and that's part of why it sounds so good.
So perhaps the Manhattan Gadget is a device designed to restore phase information using the closed-form bit-perfect algorithm? I'm not aware of anything on the market that does only that, and Schiit have repeatedly said there's nothing like their new product out there - it establishes a completely new category. Perhaps that new category is a Phase Restorator…
The Schiit Phazor - set it on "Stun!"