Now that I think about it, I think the DAC-2.0 might have a name brand mark up. Scott dixon, selling via internet does not. I remember reading a posting, I think it might have been in AudioCircle that had a very indepth analysis of at least 3 DACs, one Bel Canto, another, a Linn CDP/DAC and the Scott Dixon. Scott Dixon, according to what I remember had some definite plusses and minuses, but considering the price=1/2 of the Bel Canto, you can eliminate the minusses. I sold my old Bel Canto DAC-1.0 and paid a good extra for the new DAC-2.0. For the best bang for the buck, the ScottDixon might trump many...some said it is a stripped down version of the 47 Labs Shigaraki DAC. Who knows?