I applaud McIntosh for its move to a modular DAC design. I read elsewhere on this site that McIntosh chose a ESS Sabre 9028pro chipset for its DA2 (the DA1 incorporated the ESS Sabre ES9016). I like the sound of the c2700 with its DA2 and pair it with the mc312. For simplicity, I feed it by coax from a Sonos connect because streaming technology is moving too quickly for me to spend more on streaming hardware at the moment.
