Mid-tier? Wait until you tune into 7:45 of this review by TAS! Essentially, the host is saying the $35k combo of a $28k DAC and highly raved Aurender N200 here sounds better than ICON but the difference is subtle.
https://www.youtube.com/watch?v=MMpXGuG8DCw&t=141s
Also, other companies may have been working on developing it, but so far, Teddy Pardo seems to be the first and only vendor offering an LPS mod for the ICON.