You are wrong my friend, I am an expert in testing high-end equipment, I have a music production studio in which I spent more than $100,000, I have tested dacs from several brands, I even have an Apogee Symphony desktop, which costs $1600, It has a 9028 pro chip, and the d90se sounds much better than this one and others that I have tried. I have my control room acoustically conditioned and calibrated with a frequency response of +-3 db throughout the frequency range, and I can assure you. that not only do dacs sound very different, but even changing a cheap power cable for a more expensive one also makes a difference. Those of you who say that there is no difference, it is because you do not have adequate equipment or listening place, to be able to hear that difference my friend. These dacs are not for everyone, they are for people who have very high-end equipment. I have it and I can confirm that there is a big difference. In case you wanted to know, you can ask me whatever you want, I am at your disposal. greetings from Spain.