I compared it to the Wadia 861 basic and Accuphase DP-77. I thought the Opus sounded better then the Accuphase but not as good as the Wadia. I also had a Shunyata Black Mamba power cord that really helped the sound of the Opus 21 making it sound more smooth and refined then the stock cord. Using it direct into the amp I did not feel that I lost that much so if you did not have a pretty good preamp you could also get away without one for a while.
Happy Listening.
Happy Listening.