I haven't heard the spl phonitor but I did beta test the gain cell dac and its a really polished well thought out device merging a dac and full feature analog preamp. The volume is controlled on 0.5db steps with a voltage controlled amplifier. That's much much better than the motorized alps rk27 pot the spl uses. Also I've seen the CEO respond to questions or requests for help on their forum on a daily basis. You can't find their level of customer support elsewhere
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