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wasn’t sure if the design and execution of this unit is considered sensible, evidence based and electronics at its best or fancy build for the sake of sucking people in with unnecessary or even sonically detrimental design choices.
Per Amir, this is an example of an "exceptionally well engineered" DAC:
But whether it gives it's owners the same pride of ownership or visual and tactile pleasure as the Niam is another matter!
But the creation and marketing of luxury products is a topic unto itself: it's a world where technical shortcomings may not only be acceptable, but actually celebrated as part of the product's essential character.