The Imersiv is an analytical DAC however it is NEVER annoying like a Benchmark DAC3 (which I owned a few times). There is a feature called 2nd Order Harmonic Distortion that adds this type of distortion to the sound. There are 5 categories of filter and 10 steps for each, so 50 permutations. I need to ask the designer of the D-1 for some guidance on these filters. They are sonically noticeable when you turn it on. However, I have no time to test 50.
When I first got the DAC, I used one of the filters randomly but at almost max level 10. As the DAC gained hours of playback, I have gradually lowered the level. Now at 0 (disabled the filter) on my CODA #11 amp and Yamaha NS5000 speakers. On my office system with CODA #16 and the Magnepan Mini speakers I used a random filter set to 2 or 3.
Cost was certainly an issue between the Allnic and the D-1 but my ears loved the D-1 and I thought the D-1 had groundbreaking digital compared to the ESS based Allnic’s digital. However, the Allnic has groundbreaking analog output. Combining them would make a Frankenstein like DAC.
The D-1 seems to benefit from a transformer based passive premp (no power cord). The DAC should go direct into an amp or with the passive. I am testing out a passive prototype that Danny is building.
Something along the lines of this unit. Danny’s is simpler in design and features.
ALLEGRI REFERENCE - Townshendaudio
My uber revealing Benchmark HPA4 was restricting the sound of the D-1 (shocking). I sold the HPA4 and I love that preamp.