@westcoastaudiophile I am not a huge tube fan and the Gustard X26 Pro was a bit warmer than my go to DAC which was the Benchmark DAC3B. Now the DAC3B is a little hot on top but I can make it work with my warmish CODA 07x preamp.
The Gustard maybe preferred by people that like a bit more warmth in the sound. I actually thought it was excellent for the most part, but there were times I thought the DAC3B sounded better with some music. It is just a preference issue and I cannot say the Gustard was worse than the DAC3B.
The 005 sounds a little less warm than the Gustard but warmer than the DAC3B. There seems to be more bass from the 005. My music seems more dense or filled in with the 005. I was getting some fatigue listening to the 005, but now that is gone away. I have about 50 hours on the DAC. I think that fatigue was due to a bit of coarseness in the sound during break-in with more bass. Now that is all gone way, I have the best sound from a DAC I have ever had in this system. The 005 is also very coherent sounding with no frequency sticking out. The DAC3B is a little bass shy compared to the 005 and a bit hotter on top. I do like the DAC3B still and plan on keeping it long term.
If the 005 had 2 optical inputs I could easily use just the 005 in the office system and move my DAC3B elsewhere.
The more I listen to the 005 I realize I hit a homerun with this purchase. If this DAC was not physically so big, I would buy a second one for my downstairs system to replace the Topping D90SE I have there. It is a very good DAC but the 005 is better.