Yeah I am interested in a Bifrost/Gungnir comparison as well. As someone who has done the upgrade to the "uber" board, I have to say it is a huge improvement over the vanilla Bifrost. I am just wondering how close it comes to Gungnir. As a side note, the "uber" is a lot less forgiving with low quality source files, some of my older collection of mp3s are definitely going to need to be revisited and re-ripped. They aren't unlistenable or anything, but this version of Bifrost is much much more revealing. I no longer feel any need to upgrade my DAC, headphones or amp, but my source files need a serious audit right now.