I do not know the specific upgrades to the DAC,and I could not detect a significant audio quality improvement.The damage to the pocket book was more significant.However it is hard for me to really evaluate it properly.In my main system the Zanden did not truly shine,however in my new bedroom system the Zanden does contribute significantly to the musicality of the sound.Most of the time I listen downloads of my CDs onto the Meridian Sooloos and the sound is excellent I think I have some improvement at times when the I use the Zanden by passing the Meridian861V6 and playing through the Einstein preamp directly into Atma Sphere M-60 amps.However there are so many variables such as power cables, interconnect,vibration platforms etc.that it is not a truly controlled comparisons.
