How did you test it? I tested my (modded, with digital and analog mods) SB2 versus my Proceed PMDT transport, but I never tested into the same DAC. For the SB2, I used my Ack Dack, whereas for my Proceed I used my Proceed AVP as DAC. Some of these tests were very close. I compared my Shengya CDP, which is a tube player, versus the SB2 digital into my Ack Dack. I liked the Shengya better, but I had to switch between the two quite a few times before deciding that. The really close test for me was the analog output of the SB2 versus the Shengya CDP, where I had to switch between the two many, many times, but I ended up liking the SB2's analog output better (the voices sounded more natural and it had slightly better imaging). I used two sets of the same interconnects on the Shengya CDP v. SB2 analog comparison.