The ML is a find dac but i think the Theta is more accurate.The sys will dictate which is best. In mine its the Theta. They have been great to me and have provided me with good service. I have a cj pfr pre mf2500amp snell C5 speakers. If at all possable use it in your sys before purchase. One more thing ive seen 5a as cheap as $1500.00 used. Its a steal at those prices.
