Well said George. I think digital amps provide a hell of a lot of performance for the money. You are hard pressed to find a better amp anywhere close to the $ spent (for reasonably priced ones that is). However, are they the ultimate? I'd say not, but much depends on what you consider the ultimate (synergy, tastes, etc, etc). I like the UcD amps a lot, but I have preferred other amps in my system more, typically those cost a lot more.
I know Channel Island does some things to the front end beyond the stock UcD implementation. I haven't heard theirs, so it could perform a bit above ones I have heard....I don't know.
I have many ideas still up my sleeve for playing with the UcD modules since they offer so much for so little. I even have napkin sketches of a differential amp stage with voltage gain to replace the dual opamp in the front end of the UcD. It will be tube based of course.
I'm researching whether the output stage in the UcD can have its gain lowered practically. The applications notes mention this as a possible improvement (if only theoretical). In which case it will become a Class D power buffer and all the voltage gain will come from the tube stage, which tubes are born to do. The idea is simply enough, but the devil is in the details.