if you compare this combination against DAC-10 and ref 9v3 se for stereo? is it in same level?
Rustydoglim can answer this better than I, since he knows the circuitry and component parts used, as well as how they are used.
I am under the impression that the DAC in the unit may be a version of the ESS SABRE 32 9018 chipset, but I don't think it is the same version as in the DAC-10. It needs to have multi-channel capability.
Also while I know the Volume Control will be exceptional, I don't know if it will be the same overall as the DAC-10.
I do think that the MCA K-38 might be the equal or slightly better than the Ref 9 v3 SE, but again, RDL is more qualified to make that assessment.
I do, however think the quality may well be sufficient enough for me to consider consolidating my two separate (2 channel and Home Theater) systems into a single system.
All that said, I would think in the Highest Quality 2 channel Audio Realm, that you would be better served with the DAC-10. Part of its virtue is likely due to the more limited circuitry and direct path ability.