I have regular access to hear the EAR Acute in use in the system it belongs to, as well as in Systems it is loaned into for demo' purposes.
I also have been present when it has been compared to a Audio Note Valve Based CDP, a Bespoke Built Valve Based DAC with a CDT, SS DAC's (Denafrips Venus II and Bespoke Built Designs)
I have also been present over a period of time when Tube Rolling was carried out, where selected Tubes were Pairs that were perfect matches and measured improved over Factory Spec'.
Two Vintage Tube Types are now known to offer a little different to each other, but leave the stock Tubes as superseded, as a result of the leap forward discovered in sonic produced.
The Tube Rolled Acute has been compared to a Vinyl Source ( SP10 R > Glanz MH 1200s > Miyajima Cartridge > Bespoke Built Valve Input / Output Phon. Where a variety of SUT's and Head Amp's have been used, in a system using EAR Amp's and Quad TOTR ESL Speakers.
As a digital to vinyl comparison where the end sound is being compared to have discover if a Digital Source has the capability to impress in a similar manner that a Vinyl Source can.
The Acute scores as high a mark as I would be willing to give for being able to create such an impression.
In relation to the Laser Longevity, 15000 Hours vs a 1000ish hours for a Styli, with either enablers of a recording replay costing similar monies, leaves CDP's or CDT's with Longevity like the Acute seemingly a Great VFM Purchase.