After 3 weeks of intense listening and coupling of the ARC DAC-2 with my Wadia 270 transport, I have to say--I like this DAC, alot! Diana Krall sounds like she's there in my living room with her bass player--and the bass sounds rich but not bloated, you can hear the attack of the pizzacato. And in the case of classical orchestral music, the solo instuments are imaged perfectly in front of a fully dimensional orchestra. Beautiful music.
For context, I also recently added Transparent Powercords and Power Isolators to the front end and ganymede isolators for the Amp--that last tweak really added a sense of space to the music and clarified the sound of the individual instruments as if they have been better tuned.
Go figure.
Bottomline, this DAC works very well indeed with one the best Transports in existence, the Wadia 270.
Wm2001