Just about to pull the trigger on Pontus 15th ...

Makes sense.  If you like what you have, no rush to do anything.  I don't recall what you are using for a dac.  I think you have a Cambridge streamer?

I'm happy with my current dac.  It is better than the R26.  It's a chip dac which isn't popular among some folks, but I think it sounds good and that's what matters. I don't plan to upgrade any time soon.

I have a couple of streamers, including CA, Wiim, and iFi. Recently, I bought an SMSL PO100 Pro (DDC) to use with the Wiim Ultra, and the improvement is noticeable—though I wouldn’t say it’s significant.  it doesn’t improve though a bit when used with the iFi, which already has galvanic isolation built in.

I know you’re quite content with the X30. Are you using I²S to get its full potential? That’s next on my to-do list.

I’m using a Gustard U18 DDC between my Innuos streamer and dac.  It converts USB to I2S.  I checked with Gustard and Innuos about using the U18 or skipping it and going USB directly from the streamer to my dac.  Both Gustard and Innuos recommended using the DDC, so I never tried it without the U18.  I already had the U18, so I’m using it.

I’ll probably try going USB direct from my streamer to my dac to see if I hear any difference.  I really thought that Gustard or Innuos would suggest skipping the U18. 

It would be useful information to know. However, you wouldn’t be able to tell whether any difference comes from the DDC, the I²S connection, or the combination of both. I recall there were some ‘serious’ discussions on this topic a while ago.  The topic gets even more convoluted once you bring the 'clock' into the picture.

@lanx0003 - "These days, as you know, it’s actually quite hard to find a bad or even mediocre DAC at any price point". Oh yes, you can . Thing is, any DAC has analog parts. There is a price limit on quality capacitors, power supply and sufficient space to isolate, shield and ground components. Plus, each chip and technology calls for different analog parts (filters, etc) so they WILL sound different. This, of course, does not mean that $$$$ is always better than $$, but there is a limit. Always check engineering and photos of unit internals.