I'm glad I could respond to this with experience, Nick. Acknowledged that there are design differences, but I can relate to your comment with my experience of upgrading from the X26 Pro to the X26 III. There is no bullsh1t "night and day" here, and if anyone heard my system with the X26 Pro running they would (and did) comment that the sound was of a high quality.

However, the X26 III sounds like the accumulation of a lot of learning and progress by Gustard. Many small increments add up to something larger, at least to my ears. I am at once glad that the III is only incrementally better as it says a lot about where my system was before. However, many small increments there are and they all seem directed at one thing: realism.

This new DAC has helped me step towards taking a good digital sound and making it real. Vivid, full of life and at times quite striking. There is no remaining evidence of the music ever having come from a digital format. I have no doubt that every component in the system is doing its job, so it's a team effort. For the ridiculously low relative price, I have to give the new guy a big shoutout.