Wow. What a question. I love my stock DLIII but I have asked the same question. It has a beautiful analog sound. Not hyper-detailed like some DACs. More like my LPs. Very pleasant to listen to and affordable at $700 and used the Cullens are a bit more. Still, I wonder about the new Sabre based DACs. I am not sure that the chip is as important as the output device in determining the "sound". It is said that Cullen mods improve the DLIII but then he starts fresh and develops the W4S DACs. I anxiously await others opinions. Thanks for the question.
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