I have listened to one. Do not judge it too much until it has some serious hours on it.
My opinion.... I would buy it in a heart beat. That is assuming I have a LOT of money. I would rather have this unit than upgrade speakers in many cases. I compared it to a Music Fidelity CD player... The CD player, XRAY v8, sounded like a $100 Denon in comparrison. I wish I could of compared it to the McIntosh MCD201, but I am pretty sure it would smoke it anyhow.
A jump to the DAC3 would be nice for systems that cost less than it....
I tried to find reviews on it but not much came up. I am curious how it stacks with a Benchmark. I would not be surprized if it was better. I also wonder if it could be modded some... I did find reviews saying it was Wadia cd player good, which I believe, not that I give a rats ass about Wadia. Buy a harddrive, SB, mod it, and a DAC3 and have enough money left over for fiddle sticks worth of stuff instead of buying a Wadia.