So, my impressions of the DO100 are quite positive. The build quality is akin to the AO200, and I appreciate the simplicity of the DO100 while still offering balanced output. The control knob is solid feeling, in my opinion better than the AO200 and much better than my A07. The settings and controls and filters are completely adequate, I personally have no need for the level of adjustment that the DO200 offers. At first I was concerned that the display could not be turned off (minor concern) but then found that the display brightness is set using the control knob, but the display can be turned on and off with the remote.
My system is (currently) comprised of:
SMSL AO200 Amplifier
SMSL DO100 DAC
Monoprice Premier Series XLR 1.5' interconnect cables
Mission LX-5 Speakers
Linn LK20 speaker wire (+/-12AWG)
I am using Tidal on a Windows laptop with the DO100 driver installed.
Settings FL3 and DP1 - still playing with the filters.
CAUTION: The following contains subjective opinions which may not be suitable for all members.
I was quite skeptical if I would actually hear a difference with this DAC but the improvement in comparison to the SMS Sanskrit 10th MKII is notable. I found the DO100 (using balanced XLR interconnects) to have more clarity and precision in its musical reproduction. The bass is cleaner and tighter and the there is clearer longer sustain to guitar strings, cymbals etc. Vocals may be slightly more open but generally on par with my other DAC. I have heard others say that the AO200 is out classed by the DO200 which I interpret to mean is that you cannot fully benefit from the DO200 performance until you move to a better amp. I suggest that the DO100 is a nice match for the AO200 and for me it is a keeper.
I do hope that Aoshida Audio send Amir a DO100 for review, it would be interesting to see the results.