The review matches my observation after using the DacMagic for almost a month now. However, I can't comment how it compares with other DACs, I can only comment about the improvement in my system. I listen mostly to SACDs and a few Redbook CDs. As you know, the CD-layer alone of high-quality SACD recordings are generally better compared to Redbook CDs. At the first listen using the DacMagic, the sound quality of the SACD's CD-layer as well as the Redbook CDs blew me away. Suddenly I got excited with the improved soundstage, imaging, detail, and tighter low end, but still maintaining the warm character of my modest system. Overall sound quality was richer and deeper. DacMagic is a fantastic bargain with features I can grow into. I've long been curious whether the internal 24/192 DAC in my player can be improved with an outboard processor and I'm happy to discover it did. I will continue listening to SACDs but when I listen to Redbook CDs I now have a superb device to lift them as well. I'm extremely pleased and would highly recommend it.