I think by eliminating what SD cannot do 'best' (ie DAC) i would argue that the perceived value of the device would be higher. (perfect transport substitute vs a perfect transport substitute and a so-so cd player substitute)...
-- WSLam WSLam SB2 | Linn CD12 | Unidisk 1.1 | TacT RCS2.0s | Placette Audio Balanced Passive Preamp | Mark Levinson No.33H | Revel Ultima Salon 'Photo of my Setup' (http://photos.lam.ws/thumbnails.php?album=62) _______________________________________________ audiophiles mailing list audiophiles@lists.slimdevices.com http://lists.slimdevices.com/lists/listinfo/audiophiles