This is the comment from Mr. Harleys' review of the Dac 3. I'd like to know the material.
"When I removed the Alpha 3’s top panel, I noticed a square of material above the digital-to-analog conversion section, just as in the Reference. This ultra-expensive material absorbs and diffuses RF energy. Noise radiated by circuits is absorbed rather than being reflected from the top panel back into the circuit board."