No, they are different internally. See pics at Roon DIY community
And the USBE
@koestner looks can be deceiving. The USBe perfect uses lots smaller smd parts. They are much harder to work with, probably almost impossible by hand. The USBe could be a much more complex circuit, but appear simpler because everything is so much smaller and more densely packed. Only auditioning will sort out which is best. Thanks, aldnorab |