I am delighted with the increase in sound quality with the Gustard U12. However it definitely needs 7 to 10 days to break-in properly. Once it opens up, the resulting clarity is just terrific, in a "OMG I have to re-listen to my music entire collection" kind of way.
My wife even noticed the benefit. This has never happened before with any prior upgrade or tweak.
I use a SOTM SMS-100 streamer, a Corning Optical USB cable into the Gustard, with the U12 output feeding the AES/EBU connection of my Auralic Vega Dac, via a Grover Huffman digital cable. The Gustard is a great value too. Highly recommended.