I just installed a DAC-40 module in my E-470. I ordered it from the eBay seller iseshima_japan. It was $1,120, delivered DHL and I was shocked at how fast it arrived, like three days! This is what would be called a grey market purchase, and I've also ordered the Phono module from an authorized U.S. dealer and that won't be coming in for weeks yet.
The eBay seller was excellent. I emailed him a couple times and I just had an good feeling about him. He has a long and perfect record at eBay.
Any way, I've only just installed the module, so of course it hasn't had time to break in at all. And I haven't carefully compared it my excellent Modwright modified Oppo 105d. But I have been so impressed with my new Accuphase that I felt compelled to complete the package, so to speak. Connected with a digital coax cable to a Sonos Connect, playing from Tidal, the sound is absolutely enthralling. I connected the Sonos to Line 2 with RCA's so toggling back and fourth was instant for comparison. Wow, music through the DAC-40 has a vibrancy that is enchanting. Switching back to the internal Sonos DAC became practically unbearable, especially because I was listening to some early Kate Bush and her voice can either be the very soul of purity and beauty, or it can be cringeworthy. Buy this unit, get comfy, cue up "The Kick Inside" by Kate Bush, and spend the next 40 minutes immersed in a world of musical bliss.