Paul McGowan himself brought this new DSD DAC to the Arizona Audio Clubs last meeting and we kept Paul for around 3 hours asking questions about the design of this unit and its uniqueness. This could be a game changer; the sound was very, very good. From what I remember of Paul's presentation this unit does not deal with jitter on the signal's entry from the computer or transport into the DAC and Paul says the unit isn't sensitive to the transfer of the signal. Once the digital information is in the DAC it is up-sampled 10x's then leaves the DAC in 2x DSD to the preamp. There is no analog out section in this DAC. This is taking a totally new and fresh look at digital/analog conversion and may force other manufacturers to rethink how they design. As mentioned, it sounded amazing. Standard 16 bit CD's were up-sampled to double DSD and the information and musicality was like I have never heard. A member of our club is in the first 100 to be built and I look forward to hearing this in his computer based system.
