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It's better than I expected. Good dynamics and detail, and nice holographics/soundstaging. It doesn't have the body and realism of my analog sources or Borderpatrol SE, but for the price I don't think there's a better DAC. I tried swapping the OPA2134 with a OPA2604 I had on hand but couldn't tell a difference between the two, so I left the factory one in.
It's a little brilliant and would have good synergy with systems having some natural high end rolloff.