I’ve the new SMSL VMV D2. Solid, very nice performing dac. In my setup, it just ‘breathes’ music. Run direct, the transparency is amazing. Musical as all get out, with lots of low end punch. The new Sting lp will set you back in your seat. The Giacomo Gates covers of Gil Scot Heron tunes is rich, robust and powerful, with nicely fleshed details. Brian Wilson’s Pier Pressure is layered and tastefully nuanced and rhythmically propulsive in a harmonically boisterous and very beautiful manner. There is more separation and smoothness than my Dac3, more refinement and focus. Run thru the Denafrips Athena or Hestia is similar, just a tad richer, Athena offering a bit more spatial separation. It’s a very poised dac with a confident presentation, it’s fast. I’ve had it a bit over a week now so it may still settle a bit. Not much not to like. Don’t have a way to try the I2S yet, but the Roon nuc usb and the Rotel Tribute digi seem well suited. It’s got a couple Noratel transformers and some sort of hybrid output stage I believe. It’s a nice dac with a sweet treble. Sounds great thru the Hyperion or the Mystere amps pushing some ZU DWs or 1sc ProAcs with a T9i Rel.