@yyzsantabarbara I'll share my early impressions from comparing the Imersiv D-1 and the Allnic D15000 in my system (Allnic L8500 preamp, Allnic A2000 SE amp, Alta Audio Adam speakers, ..).
Please note, these are my initial thoughts and require more rigorous A/B comparisons to arrive at more conclusive opinions.
The Allnic D15000 produces gorgeous mids; voices, strings, piano sound fabulous, but in my system, the bass can sound a bit muddy, even distorted on bass-heavy tracks. This might be remedied by rolling tubes and / or changing amps, although my A2000 amp has KT170 tubes which produce about 120 WpC and my speakers are 91.5 db sensitive.
The Imersiv D-1 sounds more neutral, very resolving with great separation of instruments. Bass sounds more tight, faster, better delineated from other instruments. Everything is in its right place.
Both DACs are fantastic overall: great resolution, tonality, soundstage, dynamics, PRaT, ... . The choice will likely depend mostly on system synergies.
The ideal DAC would have the Allnic's mids and the D-1's resolution and separation.I hope Danny can make that happen as he connects both designers.
Note: I have yet to compare both DACs to my Aqua La Scala II, which for me is one of the best DACs under $10k. Both are definitely a step up, but the Aqua meshed really well with the rest of my system, especially when I tried the Allnic L10000 preamp, which is absolutely astonishing. Paired with the D15000, however, the L10000 sounded too lush and too big in my system. Too much of a good thing ... The L8500 pairs better with the D15000 in my room.
I still need to compare the D-1 with and without the L8500.
Finally: my sincere thanks to you Manoj and to Danny McKinney for helping me organize these auditions in my home. You both exemplify the best in our hobby: the ability to connect with and learn from other passionate music lovers.

