dingostolemyipod wrote:what's the point of a -130dB noise floor if you're listening to music at 90dB, and the listening environment background noise is about 30dB? I'll let you answer that one.
The main point is its a 'true' 24bit R2R DAC without oversampling that can input 24bit/96khz digital audio and output a 0Hz-45KHz analogue frequency (effective output 16/96khz, for the reason you mentioned) without the problems that most other NAS dacs, especially most that have built around single chip solutions, such as decreased SNR, and loss of treble resolution. Its got all the best of digital without most of the downsides, I think it still murders 2nd order harmonics.
. If you have money to blow and you want to be able capitalised on the full resolution of 24bit/96khz, its rather expensive. Also I noticed looking at the pictures of people that use it, its more for the domain of insane speaker setups than for headphone setups
. Using this in a headphone setup might be against the law
. I think I saw one picture, $10k speakers, and a pair of AKG Q701s. Most dacs use low pass filters which introduce ringing artifacts and knock the signal back down to 20-20khz, when the true full analogue output of a (16/24bit)/96khz stream would be 0hz-48khz. Human hearing sensitivity is roughly 20-20KHz but cutting off the upper frequencies cuts out the 2% additional sound quality from harmonics
and introduces digital artifacts (the bigger impact on sound quality). Though probably in 10 years time, they will solve those programs and machines like this one will be obsolete. I think you have to be pretty bloody rich to afford it. However it my research to this point has indicated why most people have difficulty telling the difference between 24/192khz and 16/44.1khz, and most likely it is because of the dac and the rest of the setup and our own ears.

Though my bank account balance is quite slight after my most recent purchases.
. Some other manufactures only produce chips with 10 bit dacs, and TI has largely stopped producing its 20 bit dacs. Digital filters are getting better so they are approximating the resolution of higher bit depth dacs better.
and eventually the power of digital! 
). Then the question remains if we can even hear it, if our systems resolution isn't up to the same level or our hearing isn't up to the same level. In a super hifi system, that can perfectly (or nearly) reproduce the range 1-48khz, then with a 16/96khz HD track you could also get between 0.01-2% extra sound quality.