Just out of curiosity (not trying to start a war on this) but I am curious about the opinions expressed that using a USB converter is better than going USB direct. Wouldnt it really depend on the USB implementation? I am big fan of simplifying my system and have been thinking about getting a new DAC with a USB input so I can get rid of my cheapo Musical Fidelity V-link converter. However, if having a converter improves the sound then I would instead keep my current CDP/DAC (Luxman D-05) and get a much better USB converter like the Bel Canto or Berkeley or ????