Hi @lanx0003 Just a few caveats before I respond ... while I kept the Pontus much longer, I only had the R26 for less than a month since I returned it to Amazon during the trial period. It’s quite likely that my perception was biased since I had the Pontus for a longer duration. With that out of the way ...
As far as I remember, my Pontus had the original firmware. I had a chance to upgrade but I heard differing opinions, some negative, so decided not to roll the dice. My thinking was why fix something that ain’t broken :)
Never tried the DDC. In hindsight, I should have done that before selling the Pontus. But based on impressions by a few friends who also own a Pontus, the difference in SQ is not subtle at all. They all feel it was a worthwhile investment. I only sold the Pontus because I dismantled and sold my office system to fund the main system. Otherwise, I had no intentions of selling it.
Overall, I would say the Pontus was sorta like the goldilocks of DACs in its respective price category. The sound was very balanced with a hint of warmth. It wasn’t trying to be the most detailed and high resolution DAC. Instead the emphasis was more at a macro level with musicality as the primary goal. I thought it offered a natural timbre and most instruments sounded pretty good. No, it’s not as good as other high priced DACs, but you will be hard pressed to beat the Pontus within it’s price category.
The R26 on the other hand was more focused on micro level nuances, had a wider soundstage (though not necessarily deeper), and had a more ’hifi’ sound if you know what I mean. In the end, I preferred the warm, slightly lush and organic presentation of the Pontus. But it wasn’t like I could not live with the Gustard. They both offer above average value, but perhaps cater to slightly different sound parameters,
Hope this helps.