OK I use Lyngdorf's predecessor a TACT (Lyngdorf was a partner) 2.2x which is a digital preamp with room control, bass management and built in DAC. Everything that goes into it is digitiized to 192/24. Room control an bass management is 48 bit. The benefits are absolute control of frequency response, the best subwoofer integration, dynamic volume control ( the bass and treble sound the same no matter what volume you are listening at) and razor sharp imaging you can not get any other way because both channels have exactly the same frequency response curve irregardless of position in the room. All these benefits apply to any source including vinyl. My phono amp runs into a Benchmark ADC which is connected to the TACT. The TACT does have a built in ADC but the Benchmark is better. Vinyl sounds like vinyl except with incredible bass and better imaging. Any down side? Only psychological. I laugh to myself when I get the digital sounds like crap story.