Well Mandy sorted it out and I could buy a D1SE from her. D300 is indeed a very interesting DAC chip from Kyoto じゃっぱり日本製 Japan married to a Chinese from Shenzhen and the result is an R2R with a Japanese analog heart for those on a strict budget. It should sound like Japanese flutes and drums as intended by the artists and as heard during festivals in Kyoto
. I was agonizing over whether I should buy both DAC a D1SE and a D300 and I almost did. This DAC will gain cult status and a must-have, and I am sure there will be more of this sort of product based on such an analog-sounding chip.