I have to second Mcondon opinion regarding the PerfectWave DAC. I am blown away on how good my system is now that mine is burned in.
I use it with the Oppo BDP83SE digital out and a Squeezebox 3. Amazing. But here's a funny story.
We had/have/going to have again hopefully today, the PW Transport. First unit had control issues and IMHO has a terrible bug that needs to be fixed. We listened to 2 disc's. First one was Alison Krause/Robert Plant "Raising Sand" in Hi Rez. At first I thought I screwed up the burn and I burned this music from HD Tracks.com. It sounded weird. I didn't like it somehow. I let it play and left the room. I came back with "3 Guitars", another hi rez download cued up and playing. We were stunned. It was absolutely amazing. We are listening to a one of the tracks when the heating unit turned on. My wife got up to shut it off and I wondered why the &$#! heater turned on, it was warm in the room from my Pass Labs heater! She walks by the left speaker and stops. It was in the recording. Now understand, this isn't one of those dissect your music for fun and leave the musicality for another day source's. There was such a balance and flow, continuity in the music for lack of better descript, that I've rarely if ever heard.
I went back to the Raising Sand disc. What I realized then was how different it sounded. The actual flow of the music was now at a different level. It was displayed almost as if at a slower pace where the music flowed from note to note. Sorry, I'm no reviewer and I'm struggling to find the proper adjective to decribe what I heard. I'll try to write a review when I get this thing back into the system. Just not enough time with it.
But if I have to find a tool to eject every offending disc that my wife or Dad or whomever (myself?) inserts on a 3K Transport, I take issue. How hard can it be? if; "invalid disc" then; eject disc, Not freeze machine :-|