Kijanki,
I tend to be a bits is bits kind of guy, but realize clock related timing issues could impact how a DAC applies those bits to generate the analogue waveform.
The BEnchmark approach seems to focus on isolating this process from potential timing issues introduced between transport and DAC, so for what its worth, it seems to make sense to me and I like it.
The test data provided seems to support the claims and I have not those test results challenged successfully to-date. So, on paper and based on reviews, the thing does seem like a winner to me even if its not going to be every ones cup of tea (what is?).
I do tend to like the sound of good tube based systems though and my current Carver SS preamp does a decent job of emulating that sound though, so I do fear the resulting sound might veer more towards the SS/detailed/analytical side with the Benchmark in place. Regardless, I'd have to hear the result to know for sure whether I like it or not.