While I don't have the PL 100 DAC, I do have the PL Prologue 8 CD player running into a Lampizator Amber 3 DAC via the S/PDIF connection and can say that this is the best I've ever heard digital sound! Lush, 3D spooky soundstage with bass to bust balls. I got the Amber 3 with volume control so this allows a direct connection to my amp. Let me put it this way, I have not played vinyl much since I got the Amber 3...
