Haven't heard the Simaudio, but the Berkeley Alpha DAC 2 is excellent sounding and great value for the money. I could easily live with the Alpha DAC 2.
The sound was effortless, smooth top to bottom and without the typical mechanical electronic haze some digital can have. All the designers are from Pacific Microsonics who developed HDCD and have done an excellent job with this product.
No, only the S/PDIF. Very musical, natural sounding. I have heard the Reference is even better and hope to hear it someday. I worked a room at the Rocky Mountain Audio Fest last year and this was the DAC we used with the Baetis Revolution II Music Server so had the opportunity to listen to virtually every genre of music over three days and it never ceased to amaze me.
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