MSB Platinum DAC

I think that the Sigtech is significantly better and significantly more expensive. You can reach Sigtech at (617) 995-3500. Tact vs Sigtech has been discussed rather extensively over the last year. Check out the following threads:
Is TACT RCS 2.0 truly transparent
5 followups, last on 05-15-01
TACT RCS 2.0 Users Group
19 followups, last on 04-10-01
Tuning speaker / room response?
20 followups, last on 03-21-01
carl's area
14 followups, last on 04-21-00
TacT Room Correction System processors
7 followups, last on 09-17-00
Room Correction Systems?
10 followups, last on 11-14-00

I replaced my Theta Pro Gen Va with one about a year ago and really like it. There have been other threads about this unit recently comparing it to other units so you might want to scroll back through this forum. I recently got the dCS Elgar/972 combo. That combo is fantastic, but I really couldn't say that the improvement was equal to the cost difference ration. I think the Platinum is excellent using the balanced outputs on orchestral music. I also have a Gold in a bedroom system and it isn't in the same league

I had a chance to compare the P1A/P3A to the Platinum in my system. Based on that comparison, I believe the Platinum is a much better sounding unit. Of course it costs more. I haven't heard the EVS. I use a Sigtech for room correction.