having tested this converter myself, I didn't notice any difference compared to a D10S, I also used two friends' ears, no difference observedWell in this review there seems to be ongoing debate about whether this is jitter, or un-dithered down conversion (truncation) from 24 bits to 16 bits.
But in either case:
more than one person has said they can't hear anything wrong with the sound.
All components are below -90dB, and are down below -110dB (inaudible) at the most sensitive part of our hearing (around 3 or 4 kHz)
as I said; I changed for my psychology (topping d10s).