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I own it and love it. From a workflow standpoint it is: Source -> M2 -> Speakers, and I have noticed no difference between digital source of the same bit-depth and sampling frequency, (due to re-clocking/upsampling).I have not used an analog source, so I cannot comment on the quality of the A/D conversion process, and I have not used a 24-Bit 176.4 master, (as produced by Reference Recordings), though I am looking forward to doing so once I build a server with AES/EBU soundcard, (i.e. Lynx AES 16).If anyone else has experience with this amp, please chime in. For me, it is a one stop solution which eliminates a lot of mess, expensive cabling, and produces a gorgeous soundstage and detailed, effortless sound. Can you do better with very expensive separates ... of course, but you may end up spending 10 times the amount to climb the curve an incrementally small amount.