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As far as I know Essence uses HDMI connection and decrypts the DSD. This is not I2S connector with HDMI-like plug. They pay license for HDMI usage/certification which most smaller DAC manufacturers don't want to. In that respect this box acts like a receiver in HT setup.

For anyone looking for SACD DSD -> HDMI -> DAC solution I thought I post info about my modest setup. For SuperAudio CDs I am using pretty plain Sony BluRay player UBP-X700 as a transport to send original DSD via HDMI to quite decent Essence HDACC II 4k for DAC conversion. No messing with custom...

Another tube headphone amp to consider is "Manley Absolute Headphone Amplifier". Currently on Massdrop (1 day left): https://www.massdrop.com/buy/manley-absolute-headphone-amplifier A thing of beauty and sounded great to me last year at RMAF but the price scared me away.

Where can we find Ultralinear measurements?

How about Linear Tube Audio microZOTL 2?

@amirm Have you tried if LPS makes a difference?

Yes, indeed, it gets loud quickly and there is no gain switch. Folks are inventing ways to lower the level of the input signal from DACs via passive attenuators for it. Utopias are the the most detailed and sensitive headphones I have heard. Maybe rivaled only by Meze Empyrian (from the short...

Not sure what hum you are dreading. Are Focal Utopias sensitive enough? I have this amp and use with Utopias over balanced output and I don't hear any hum.

On topic of tubes, it would be an interesting exercise to measure if the parameters change as the tubes warm up. I don't know how long you had it on before testing. It is a common wisdom that the tube amp performs best if it is warmed up for 20 min minimum. I am not sure if such test would work...

Any chance you have 36V linear power supply able to power it? So we could see if the noise is indeed from the switching power supply? The reason I am asking is because @ head-fi.org forums Mr. Cavalli urges folks not to upgrade to LPS for this unit as this does not make any audible difference.

Amir: what $20 switcher do you use for AB testing?

I have Audio-GD R2R 11 I purchased a couple of months ago. I just learned that Amir is in Seattle area and so am I. I will be happy to loan the box for measurements.