Sounds like a perfect match for my Bluesound Node DAC to make it a complete digital sound path.
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Well I certainly hope the M32 sounds better than the M51 I heard two years ago. :D :D :D
But no, the idea isn't really that new. If NAD can make it sound good at prices below the stratosphere it will be good for us for sure. Especially if there is digital EQ available as part of the package.