While the Lyngdorf 2170 is good in its category of products, it may not be considered to be a true separate dac in the strictest sense of the word. Given the topology of the 2170, it is to be expected that the SM would significantly improve its SQ in spades. :)
https://hometheaterreview.com/lyngdorf-audio-tdai-2170-integrated-amplifier-reviewed/
https://hometheaterreview.com/lyngdorf-audio-tdai-2170-integrated-amplifier-reviewed/