I had a 103 and compared it to the DACs in my Emotiva UMC200 and Schiit Bifrost. They were both superior. With that said, I ended up selling my 103 and buying a 105. It easily bests the UMC200 or Bifrost. Big difference.
BTW: I have 0 problems or lags with redbook cd's.
BTW: I have 0 problems or lags with redbook cd's.