I updated from a ML 360S to a Berkley Alpha DAC. The 360S was slightly more strident than the Berkley. I found that 44/16 on the Levinson and 96/24 on Berkley to offer comparable sound. With 44/16 music I preferred the Levinson to the Berkley. I tried to upgrade the Levinson to support 96/24 but was not successful. We also audition the DCS offerings but my family prefered the sound of Berkley.