I am new to this forum. Good day to everyone.
I have a SMSL M400, SMSL SU6, and Audio Gd Master 7 (2021 version with 8pc of PCM1704) and a Audio Gd R7 (discreet resistor ladder DAC 2017 version).
I have made a good comparison to all of them before I made a modification to my SMSL SU6, and M400.
Even though another testing platform (Audio Science Review) ranked the SU9 quite good (based on techical specification like noise and distortion), sound wise, SU-9 is quite behind SMSL M400 (in my opinion). M400 gives more details and is more musical. SU-9 is using ESS9038pro and M400 is using AK4499. Both of them are the top flagship chip at the moment. M400 is double the price of SU-9. M400 has a better output stage, better clock, and power supply. So the peripheral circuits definitely contribute to the overall sound. The main DAC chip is only one factor and I guess most people are aware of that.
When M400 comparing with the Audio Gd Master 7 (PCM1704), I prefer the sound from Audio Gd Master 7. However, I am impressed by how good the M400 can stand close to the Audio Gd M7 which is more than twice the price. The music from Audio Gd Master 7 has more layers. The sound stage is more vivid. Audio Gd M7 and R7 sound different to each other. R7 (discreet ladder) has a more sparkle high ends where PCM1704 is more mellow and rich mid range. SMSL M400 is good too all over.
PCM1704 is a much older DAC chip. I am excited to learn that SMSL is now making a DAC using this chip (SMSL VMV D3). However, I am not sure where they can get the PCM1704 as Burr Brown has stopped making them long time ago.
SMSL is only using the "normal grade" PCM1704 not the K version. I guess that is to keep the cost down.
SMSL VmV D3 is about AUD$4500, it is still quite expensive comparing to Audio Gd Master 7 (2021 version). For that I think Master 7 is better value for money as you will get 8pcs of PCM1704K (not PCM1704J). It weights about 15kg...just massive.
I also have a Bluesound Nodeii, sound wise it is on the bottom of my list. However, the operation of it is wireless, that is I don't need to have a USB cable across the listening room.
I think the SMSL M400 is well engineered with a good precision crystal clock, and a decent output stage (even though it is opamp based). But I do like to see SMSL to replace the four electrolytic bipolar 100uf green Nichicon cap there with a film cap. SMSL did put in a lot of effort to make it into high end quality, I just don't like to see there is still electrolytic cap in the signal path.
My modification is to take the i2S signal from the SMSL M400 (signal feeding the AK4499) to Audio Gd Master 7. The i2S signal is then converted into HDMI i2S format. Now this signal can be fed into any DAC with i2S input HDMI socket.
That way, MQA music can played via a non MQA licensed DAC like Audio Gd.
Therefore I am now having the benefit of the both. SMSL M400 is doing the receiving from my laptop via USB, then decoding of MQA, the i2S signal is then passed to my Audio Gd DAC. The display on the front of the Master 7 confirm the sampling rate is now either at 192Khz or 96Khz or just 44.1Khz matching the SMSL display. Streaming provider is Tidal.
The SMSL is still working normally as it was.
I did the same mod to my SMSL SU-9.
Cheers
Bean