This is an outstanding dac. It is the best my system to date. I have tried a moderately priced 24 bit dac (stereophile class c), highly rated dac ss & tube 32 bit (stereomojo), and two older Dac. They all sounded good but did not stand out in music production. I have a CJ ET3 SE with ICE powered Martin Logan Purity speakers. I do know the lower gain of the D/A-2b (I like that 2b = tube) is definitely better in my system as the CJ will sing better at higher volume settings. I replaced the stock tubes with Mullards for $60 and added the Monarchy DIP ( a slight improvement with the DIP (more detail) but also sounded great without the DIP).
I have to say, I will not be changing this unit. The layers of texture, wide sound stage, and liquidity of the music is magical in my system. If you can find one, I would recommend a listen.