Jwmazur - The Benchmark guys know what I think and they dont give a hoot. I know Rory. Hes a really nice guy. Benchmark makes a great product at this pricepoint. Benchmark also makes a lot of marketing claims that I simply dont believe because I have a lot of experience with their units. They dont believe that it can be improved substantially for one. I've been modding them for about 4 years now and a hundred customers have my modded DAC-1. I think the reason is that they are from a Pro Audio background, so it is likely that their systems are not up to the standards we are accustomed to, not as revealing, not as extended, not as quiet, with relatively poor imaging. There is some sibilance in these systems which tends to mask the effects of jitter as well. It is their own experience, and you cannot fault them for this. Until they are shown better, this is all they know. I have heard it before from Pro audio guys, Crown amps, JBL speakers, cheap IC's and speaker cables etc... Pro audio guys are mostly cable non-believers I have found. Most rely too much on measurements and too little on listening IMO. I have battled with Pro Audio Sound guys extensively on the pro-audio forums until I finally gave up.
This is the case with a lot of jitter non-believers as well. Their systems are just not good enough to hear these differences, much less obtain a solid, focused stereo image. The same folks think we are blowing smoke when we speak of images placed horizontally beyond the speaker edges. Until they hear a really resolving system set up acoustically correctly, it is like beating our heads against the wall. My head already has a big bump on it from this. Time to go skiing....
Moral of the story is "listen to it and make your own judgements". Dont rely on marketing hype and reviews. If anything, listen to other audiophiles and learn from their experiences, but be careful that you dont make decisions based on the guy that just sold his Bose, bought his first decent stereo system, and he's writing glowing reviews on all the forums. Pick someone that has been doing it for 20-30 years, has gone through a lot of components and knows their stuff.
BTW, I found the USB input on the DAC-1 USB to be much more focused and clear than the other inputs. I never recommend using Toslink, unless it is input to a reclocker, where jitter is a dont-care.
Steve N.