Thanks for the input Glory. The Merlot is an excellent DAC and shines in my main system, outperforming (to some) my prized ODSX. I think I preferred my ODSX over the Merlot, but didn’t have enough time to truly listen. I have wanted to hear the Rockna as it has an exceptional reputation.
In my office system, the Comet (which has well in excess of 700 hours on it and is well burned in) bettered the Merlot; but not by much. I made sure to say what gear was being used so people could pass their own judgement on my report. No tin ears in the room, nor was anyone sitting on a synergy stool. Both were bettered by the A10 with internal DAC. I would not consider my "inexpensive" office system the ultimate in resolution but the results were what they were. The Comet "belonged" in that level system, the Merlot did not. It may be a case of putting bicycle tires on a Porsche if you know what I mean; the office system may simply not have allowed the Merlot to stretch its legs and show it’s stuff. I never even tried the Comet in my main system as I borrowed it exclusively to try with headphones, and it excels in that regard. As you said, it’s an "entry level" DAC (and a damn good one) and I had not considered trying it in my reference home system. I did try the Merlot at home and several felt it was exceptional. Makes me want to try the Comet in my main rig just to see. I can say that one of the guys present did try the Merlot and Comet in their main rig and he preferred the Comet over the Merlot there as well. Again, no stool or atomic #50 ears, just opinion. And the beauty of an opinion is that you can take it or leave it with no cost or obligation.
Contradicting opinions and reports like yours are what makes this thread so valueable to everyone. I have said over and over, I just report what I hear. I welcome disagreeing views and the expression of those views. It makes this a better and more useful thread for all involved.
Sincerely sorry to see you go. Hope you check in and continue offering credible differing opinions!