I own two older (1996), "classic" one bit dacs. I have tried a few of the 24 bit dacs (MSB, Bel Canto, Art DIO). I have not heard the Channel Island dac. All of the newer dacs I have heard offer more detail and an airier sound. None of them were as enjoyable to listen to over the long haul. This is a case of whether you want the most detail or do you want your detail to sound like music. Also, this is not an indictment of newer dacs, as I am sure if I wanted to spend 2K or more, I could find something decent.
If you're interested in Theta and you want a refined sound, I would suggest you consider a Gen Va or Pro Basic III.
If you're interested in Theta and you want a refined sound, I would suggest you consider a Gen Va or Pro Basic III.