I have the U2 mini and it is a great streamer. I have a Reimyo DAC that is a ladder dac and only does 44.1. I love that DAC. I have a SPL Director Pre-amp which also has a DAC that runs hi-res files. I can't hear any diff in hi-res vs 44.1.
Terry London did a review on the Bircasti DAC on Stereotimes so you can read it there. Also check out Twittering Machines website because he reviewed the U2 mini and a lot of DACs. I would highly say to get a way to hear it in your system because synergy amoung the parts is way more important than anytyhing else,. I found this out when I plugged in $300 Hsu speakers I bought used into my $15K electronics and was stunned at how good they sounded. No one would ever recommend those speakers for my system. Love this stuff.
jh