Mike I agree with you about the other DACs but EMM LABS still has the best SOTA DAC which can also be updated through the USB port. As everyone knows, differences between great cd players are very subtle and it takes great experience with hi-end, musical organs, and music productions to determine what is more "correct". And I think the EMM LABS is the best out there.hi Argyro; i owned EMM Labs for the last 6 years. first the original DAC6 with the modified Philips SACD-1000 transport.....then i got the original CDSD transport, and then later i got the SE combo CDSD and DAC6.
the only one of these units which is 'user' software upgradeable by USB port is the transport CDSD SE. none of the DAC's are upgradeable by a consumer and none have a USB port. i cannot say what can be done by sending the unit back to EMM Labs.....there may be some sort of DAC upgrade that way. of course; you could say that about any digital player. but rarely does anyone upgrade DAC chips because the whole player is designed around a particular DAC chip set.
the CDSA does have a USB port which potentially could upgrade the DAC. but why would their second tier unit have an upgradable DAC and the DAC6 SE and DCC2 SE not have that same capability? it's more likely the USB port on the CDSA is there for the same reason it's on the CDSD, to update the transport software.
regarding performance i agree that the EMM Labs is excellent. OTOH in my listening tests the Playback Designs was quite a bit better to my ears.