You can call McIntosh and they will tell you. They will direct you to the Head Tech on the factory floor to answer your questions.
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That was quick. I just heard back from someone and the chip set that is in the DA1 Module is the ESS Sabre ES9016. That seems to be a very capable chip set.
Shipping now is the DA2 which can upgrade some of the new(er) McIntosh units and I was told that has the ESS Sabre 9028pro which is definitely a big jump in capabilities as well as HDMI.