Ok, some thoughts on the Sim Audio 300D... NICE!!! It is acquitting itself very nicely against the DCC-1 at this point. The presentation is not as languid as the Dcc-1 and it doesn't quite have the weight, but I could imagine this dac being teamed with a BAT or Joule pre (had a REX and a Joule Electra LA100 formerly) and sounding awfully awfully good.
I say that because with no tubes at all it is not sterile at all, it is musical and I think that in 1997 or '98 this kind of sound would have been upwards or 5-7k. The minor faults I find are purely by omission and not commission.
Another thing, it has made a believer out of me that USB may be a viable format. Every other USB dac I've heard failed to impress (I'm being nice) though admittedly I have not heard a great deal of USB dacs. This sounds really nice with a cheap over the counter (Best Buy) USB that I picked up tonight on the way home. So... the cable is nothing special, not burned in and it still sounds very good.
I actually found myself wondering what system I might be able to squeeze this unit into, but I have the Bidat for the bedroom, the DCC-1 for the office and the main 2 systems will probably get the AMR/Playback or MSB... GOTTA stop somewhere ;)
I am going to say that anyone who is looking for really good sound for under 2k should at least audition this unit, you may be surprised as I was.... Honestly I didn't really want to be bothered with bringing this one home, as I had so much on my plate what with taking notes on the others and connecting disconnecting...etc.., we've all been there.
More tomorrow, the MSB came, but I wasn't here so I will pick it up tomorrow from the P.O. :(
Regards