I just got the Bifrost MB and have had it for two days getting it warmed up. It sounds similar to my Theta DS Pro Progeny v. A but with more resolution and less bloom in the upper mids and bass. The Theta is arguably more "fun" but not as resolving or accurate. This is a $600 game changer. I upgraded for $250 and shipped it on the Friday it was launched and received it yesterday. I'm waiting for a comparison of the Bifrost MB and Audio-GD DAC-19 Anniv. DSP. Both are competing R2R DACs at the lowest price range in the market. I know I am one of the first people to receive a Bifrost MB so I'm sure more impressions are coming soon.