Yes, @majingotan indeed! I would suggest that you have a listen to the Tambaqui before disparaging it though, you might be surprised. Just because it is expensive is no reason to disparage something, as no one is forcing anyone to purchase it. I think looking at the measurements anyone with even the smallest understanding of engineering would be impressed, regardless of pricing strategy.
Regarding the May, looking at what the KTE version is, there could be actual measured improvements resulting for the claim that the modules are hand picked, at least for the PCM section, as the precision of the resistors will make a difference: if they measure twenty modules, and just use the top ten percent in the KTE version, then, perhaps there could be a measured improvement.
I am interested in the DSD performance though and for DSD the resistor precision is not really an issue. I am talking about the Tambaqui here as there is a similarity in how the Tambaqui conversion stage operates and how the May (for DSD) conversion stage operates: If one oversamples in software to high rate DSD, and sends that to the the May's DSD stage in NOS/DSD mode, performance (and sound quality) might be similar to the Tambaqui.
Regarding the May, looking at what the KTE version is, there could be actual measured improvements resulting for the claim that the modules are hand picked, at least for the PCM section, as the precision of the resistors will make a difference: if they measure twenty modules, and just use the top ten percent in the KTE version, then, perhaps there could be a measured improvement.
I am interested in the DSD performance though and for DSD the resistor precision is not really an issue. I am talking about the Tambaqui here as there is a similarity in how the Tambaqui conversion stage operates and how the May (for DSD) conversion stage operates: If one oversamples in software to high rate DSD, and sends that to the the May's DSD stage in NOS/DSD mode, performance (and sound quality) might be similar to the Tambaqui.