However it's not that easy though- the more I listen to the Aeris, I realize that perhaps it has a more 'complete' control of all frequencies equally with even tighter bass and a simply wonderful complete 'overall' cohesive sound. So perhaps I give the nod to Aeris as the overall winner, but for certain types of music, the Reimyo is unequivocally superior to my ears, and completely addictive- there is a dare I say a slightly more analog purity to it even over the Aeris (again, on certain types of music), with a complete stripping away of any electronic artefacts. **Caveat- source comparison is only redbook cd, on a highly modified 47 Labs Flatfish transport, with Oceallia OCC spdif (BNC) digital cable.
That being said, I have not yet delved into computer audio, so the Aeris with good 24/192 files and a decent music server I am sure will be great, and perhaps the better overall choice, however for spining redbook cd's as source, the nod goes to the Reimyo. The build quality and solidity of the Aeris dac is fantastic, and Rowland gear is Rolex-type audio jewellery (loved my old Concentra). This is why the (somewhat 'lighter-weight') Reimyo DAP-999EX Limited dac took me completely by surprise. Both of these dacs are superb, and don't have me longing (quite yet) for the 'panacea' that DSD may provide? Redbook well implemented can still be completely satisfying- kudos to Jeff Rowland and Reimyo for designing two such superb components...