iVe audtioned a bunch of stuff in the PBD mpd3 price range and to my ear room and system it was by far the sonic winner. It went up against the Weiss 202 , Esoteric k-03 , the new Audio Research Dac Pre, the Peachtress Grandpre and several lower price items. I did want to hear the Skylla from Ayon but was unable to do so. Also you say that you listened to the PBD in normal 44k mode and then tried it upsampled which makes me question the whole scenario as the MPD does not have a way to change the upsampled everything it is fed is auto upsampled to DSD. UNless you meant you fed it unsampled data and then upsampled they a software program first before it was fed to MPD3. In anyevent not sure If i have bought the greatest Dac in the world but I do think I have a very fine piece of audio jewelry that is better then most at its price point and will hold value and use well due to its future proof scorecard of 384 and dsd capable..