Dear Friends audiophile.
This Excellent DAC is a bad marketing move through the audio market and at the same time it is a real good DAC.
1- A 32bit DAC does not exist and the NASA could not have one today
2- The digital filter and processing are 32bits and this is far to be the first to come out with this technology (MSB Tech and others). The input resolution is 32bits and still not the first anyway.
3- The sabre DAC is not even a multibit DAC !! but a Delta Sigma DAC with 6 bit resolution and inherent technical limitations of Delta Sigma on musicality aspects. Read the paper right from their site : http://www.esstech.com/PDF/sabrewp.pdf
4- These false claims are scandaleous from such a manufacturer and probably no reviewer will dare to mention the real facts.
So be informed and do not be fooled by the over-the-top advertising made by the audio companies who actually use this $39 chip