Like others have said, the DAC chip is only a small part of the puzzle. With the APL players, the choice of output tubes/transformers probably had a bigger impact on the over all sound then the chips. I for one didn't buy an APL player due to the 32bit crap but rather the features. There aren't many players that will play all the audio formats, have a built in volume control and a digital input. I must say I liked the ECC99 tube too since even the premium version is dirt cheap.