I have never heard the XDAC, but I own the Tri-Vista 21. I think you'd do well auditioning it just to see for yourself. I had just replaced my Theta Gen. III with a conrad-johnson DA/3, when I ordered the Tri-VIsta blindly after reading the Stereophile review. While I was waiting for it to arrive, I took my c-j DAC in to my dealer and listened to it against the Tri-Vista SACD player. In CD mode (which is all I have) I wouldn't have traded the c-j in on it, but right out of the box the Tri-Vista 21 completely blew the c-j out of the water. If the XDAC is better than the Tri_Vista 21, you've found a gem.
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