Sorry for the belated reply. I thought I should at least mention which DAC I preferred between the Lampizator Level 3/Gen 3 and APL DAC-S. I preferred the Lampizator, especially following the upgrade mods (NOS rectifier tube, Hi-Fi SilverStar fuse, Trompeter UBJ27 BNC jack, and AN Silver RCA jacks). The Lampizator just had more musical soul if you will, although the APL did provide a bit more upper registry extension/control.