I have been following this thread for quite some time. I ordered an E30 months ago and it finally arrived last week. I set it up next to my Chord Qutest with a brand new iFi "audiophile" power supply. I connected it to my laptop, made sure it was working, and then left it on for a few days to settle in. This past weekend, I listened to some of my favorite tracks. Almost immediately I noticed some of the attack on the acoustic guitar was in the background. I listended for a couple of hours and then reconnected the Qutest and tried again. The difference was immediately noticeable. And yes I made sure I was level matched. I really wanted this to be a close competition because I like the E30's form factor and the remote control. Another reason is that I like it when high quality, high performing audio products are made available to consumers for a reasonable price. I was using the USB input. I cycled through all of the filters and didn't hear much of a difference. I need to do more comparisons with the other inputs, but right now I am not impressed.