I think it will take more time to judge the new MF DAC as the units only seem to be trickling into this country. I currently own the Perp. Tech. P1A/P3A combo and am a believer in upsampling and speaker correction (I have the Speaker correction installed on my P1A for my Thiel CS 2.3). Ultimately I look forward to reading more good comparisons between upsampling products.
