There was a test of several DACs on both computer audio and CDs a couple of years ago in HIFICRITIC. The Benchmark was beaten fairly decisively by the MF V-DAC. I use one myself which I purchased after reading the review and have been very happy with it; I do not use computer audio so can't comment on that part. Copies of the review can be purchased on their web site; they don't take ads so not much is on line, I don't know if it is on the MF web site.
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