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DSD DACs with Balanced Outputs
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I can't compare it to the X12, but I can compare it to other DACs I've owned -- I can't say it's "night and day" difference, but I can say that it is much clearer with better note separation. Computer Audiophile and What's Best forums have threads about this DAC. Common mods include twisting the power connector cables and removing the mounting hardware from the transformers which I have done and has resulted in even greater clarity.
This is a fully balanced Sabre implementation, meaning there are two separate chips, two separate power transformers, and two separate output stages that go out to two different (L and R) balanced outputs. Also, it supports a HDMI input for I2S which, with the use a I2S bridge like the Gustard U12. There is a player called HQ Player that uses high quality noise shaping and DSD upsampling techniques that can feed normal 44.1/16 to the Gustard I2S link upsampled to DSD 2x or 4x, which DOES result in a significant improvement of sound quality.
There's a USB version and no-USB version for $80 or so less. I chose the no-USB version (with the U12 unit) because someone claimed that it sounded better.