Considering how good the Modius sounds for just $200, I can't help but think the Yggdrasil must sound better based on the cult following and much higher price, despite the bad numbers. Sort of the reverse way that the Topping D90 delivers SOTA specs but IMHO falls short of SOTA SQ. Before anyone tells me to just get the Yggdrasil the answer is no way, at least not till I hear one and at that price it better create the kind of out-of-body experience my Pass X250 did. I've heard people say if something looks bad on paper but it works great, it's great- nothing else matters.
It's a stretch to think most Yggy owners are quirky rebels looking for people to agree with them, or to write them off as obstinate 'true believers'. This year I was able to compare three DACs using ESS chips: W4S DAC2, Topping DX7 PRO, SMSL M500 v2, against the D90 in both my 2 channel rooms one with older Magnepan 3.6 the other with new Tekton Double Impacts. I used only the balanced outs of all DACs both straight to my power amps and with my Schiit Freya S, at least two weeks for each pairing to hear the same set of 40 or so CDs and endless streaming. I moved my PS Audio M700''s and Bryston 4BSST2 from each room on both speakers with the same results. The sound with the D90 was missing mid-bass and a degree of impact and punch in each system configuration. The D90 did sound slightly better in every other area than my W4S DAC 2 except bass impact, but it uses the older ESS 9018 chip. My two DACs using the 9038PRO were better everywhere except the upper mids and some of the treble, where the D90's softer sound was a little nicer in louder sessions.
I say all this because the measurements show each of these DACs (except the older DAC2, haven't seen it measured) as having 'ruler flat response'. Listening to these DACs calls the value of this measurement into question considering the D90 sounds so light from around 70 to 800 hertz. We're not parsing textures or soundstage depth here, it's 'hey, what happened to the bass?'
I do not own tube amps but I've seen them create magic many times with the right speakers. Spec wise they can't compare to the ABH2 and Mcintosh MC462. I think the Yggy is delivering with the best DS designs, maybe more, but it isn't revealed in electrical examinations. I know that's not apples to apples, but you get the idea.
College football has a 'power index ranking' that is created from a detailed evaluation of each team in over a dozen areas, on paper anyway, prior to the start of each season. This ranking rarely reflects the actual rankings at mid-season or at season's end. In football it is the performance on the field that matters. While sound is much more subjective, it is the main thing when it comes to audio equipment. What's clear is that a large number of critical listeners are hearing something special from the non-conformist Yggy that's enough to make them shell out $2,600 knowing a dozen DACs under half that price measure twice as good. Pretty cool.