I own a WMA1 and have the latest firmware (BTW, the Sony Music Center for PC is horrible...locks up, stalls and other ills). I've read most posts on this forum and have endured folks comments on differing cable/connector sounds and other snake oil. In my opinion of listening/owning high end audio for over 50 years (and yes, owned much of the industry's "good stuff"), the WMA1 is just "OK" (single or balanced). If you want to hear a real difference then couple it with a Woo WA8 or other good tube DAC/Amp. The sound stage is immense, very weighty and spectacularly open with just the right sparkle. Low end puts the WMA1 to shame as does the amount of pure power available. Headphones are generally the better Hifiman planars.