I've been using one for over a year now. I was a die-hard straight-wire-with-gain guy for 28 yrs until the 2.2X came along. I've also been bi-amping for 26 yrs. My last dividing network consisted of a Dahlquist DQLP-1 for low pass/level control/balance, and a pair of polypropylene caps installed in my Placette Passive Linestage(at the OFC RCAs) for a high pass filter. Nothing else between the source and amps. Lots of room treatment, but- there will always be Sabine factors in ANY room. The Tact affords SO much flexibilty/control over time domain/frequency parameters, at SO little cost in transparency(virtually non-existent): I couldn't live without it now. The customer service they offer at TacT is second to none, by the way. Anthony H Cordesman wrote a review sometime back on my unit(the X), and then purchased one for his own system.( http://www.avguide.com/products/product-3039/?download=%2Ffile-download%3Freview%3D1594) Had The Absolute Sound writers(Robert Harley/Robert E Greene) not given it such favorable reviews: I'd have passed it up(having had no faith in digital manipulation for so long). What a paradigm shift!!