I owned a Mutec MC-3+ USB for several years. Results were system dependent.
When it was between an Auralic Aries (femto) and a Classé CP-800 DAC-preamp, I thought it improved the imaging and soundstage appreciably. I was really happy to have it, as it improved my experience with the Classé a lot.
At an audio club meeting, I used the Mutec as a format converter with a friend’s less-expensive DAC, and he liked the result. We assumed that was the effect of the reclocking.
When I replaced the Classé with an Anthem STR (another DAC-preamp), I preferred the sound direct from the Aries, without the Mutec in the circuit. For a reason I don’t understand, I heard an edgy quality when using the Mutec.
I hope that helps.
