The Border Patrol DAC is, in my estimation, a bargain for the sound it delivers. I am not comparing it to other DACS, but to a high level vinyl front end over a system using Lamm SETs and Avantgarde horns. I have used it in a couple of configurations so far, including with an Oppo as a transport (BDP 95- my impression is that the video was improved on the 105 but that the sonics of the 95 were still pretty good).
The Oppo was "good" but it didn’t break the sonic barrier for me--CDs didn’t sound nasty (like they did to my ears when the format was first introduced), but there was still a "contained" aspect to the sound. Using the transport from the Oppo into the Border Patrol wasn’t a huge improvement, in part b/c I think the transport was a choke point. Redbook ripped to a lossless file sounded better into the Border Patrol from a Mac laptop running Audnirvana (and that inexpensive usb to coax converter from Schitt, the Eitr).
I just received a much better CD transport- the entry level C.E.C. and even though it has barely broken in, running it directly into the Border Patrol via coax, made a considerable difference in sonics- far more relaxed and less constrained sounding.
I am not using any reclocking device at this stage-- this is my initial entry into digital after more than 3 decades of avoiding it in my main system.
I do think the Border Patrol is rolled off on the high frequencies-- but I made a tube substitute on my amps out of necessity and am waiting for a couple pairs of my beloved old Tele 12ax7 to arrive (I think they have more high frequency information than the very good tube I am using as a stopgap, so this variable may be in play on the high frequencies right now).
What the Border Patrol does do is sound organic and vivid without sounding artificial or processed. And that says a lot for the price of a unit which is less costly than a piece of fancy interconnect. FWIW, i did no tweaks to the BP- fancy fuses, tube rolling, etc. I stuck a decent aftermarket power cord on it and let it burn in. It’s a winner at its price point if you are mainly interested in Redbook playback.