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I realize that the description is for a DAP, and the WM8805 is referred to as a DAC, but the expectation that this device contains a DAC at all seems to be problematic. The X10T appears to "merely" be a storage device and front end for a separate DAC/amp. "Merely" is in quotes, because the WM8805 chip and implementing circuitry does (theoretically) an exceptionally good job of delivering a superior digital data stream to the DAC/amp. I haven't heard this device, but some of the functions described in association with the WM8805 are very similar to a device like the ifi Audio micro iUSB 3.0, a $400 signal and power conditioner. So, in theory this $179 front end can deliver whatever files you have to the appropriate DAC/amp jitter corrected, reclocked, in audiophile quality format, etc, through the AES balanced output. For the right consumer, the xDuoo X10T seems like a rather desirable device.