I wouldn't call the m192 MKII laid back. Rather, I would call it musical. I agree that it has a somewhat forward presentation, but it doesn't have the top end splash that the DAC1 has. But despite the musicality (is that a word?), it is not forgiving and will expose poor recordings. In other words, I agree with tkam about the resolution. Finally, the m192 has a spacious, airy soundstage that contributes to what might be mistaken as being laid back.