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I like it a LOT, but buy it here when it drops.
TL;DR very versatile and capable all-in-one unit, let down by some weirdness on the USB input and a prematurely dead power supply. Good value for money on Drop, not good value for money at full retail, in my opinion.
I've had this for six months after buying it from Massdrop in October last year.
My setup uses the USB input (from either a 2012 MacBook Pro or a 2018 MacBook Pro the Optical from a Chromecast Audio and the analog in from an old Tascam CD-A500 CD/cassette deck. I'm also driving a small SMSL amp and JVC speakers from the preamp output....so the first thing I can say is that I am very happy with the level of versatility in this little package. The vertical orientation is perfect for my tiny desk and the headphone output has been able to gamely drive my IEMs, from the 10-ohm Massdrop Plus (with an iFi IEMatch attached) up to the power-hungry Toneking BL-1 and RHA CL-750, and my much more demanding Yamaha HP-1 & YH-2 planar headphones. I can't push the volume level past 3:00 even with the Yamahas, there's a decent amount of power here.
EDIT: June 13, 2020.
I was having a lot of issues with noise in the Icon that would only present itself after a few minutes of listening. What I've discovered in my testing is that the Icon HDP seems to be very sensitive to electrical noise from whichever source is connected. When I placed an isolation transformer between the wall outlet and the power strip with all my gear on it tidied that up nicely. NuForce also have some useful advice around adding ground lift devices in certain installations with other products in the Icon family here: http://optoma.skyfly.com.tw/customerSupport_Detail.php?q=9
Since resolving this I have noticed a couple of additional things; music played in via the optical input seems louder than the USB input, so when I play through that I have to wind up the volume a lot further. That's when I run into the other thing; there's a noticeable hiss in the left channel of the headphone output once the volume knob gets past 3:00. By then most people in most situations would be rendered stone deaf, but playing music in via USB and then driving my Yamaha HP-1s creates the perfect storm for the hiss to start creeping into the mix.
If I had paid the full retail price for this I would be a bit disappointed, but that may be because I have unrealistic expectations. As it is though, the feature set and the capabilities of this little unit should still be highly regarded, and at the Drop price they are hard to beat. Plus it has helped me learn a lot of useful information about correcting audio system noise, for which I am grateful.
All things considered I would still definitely recommend this to a friend, but only when it drops again. At that price I'd buy a second one for the office.
Would recommend to a friend.