I used to connect my computer to 'Cullen Stage IV PSA DLIII' via a toshlink cable. I'm pairing U12 with 'Cullen Stage IV' now. I use foobar2000 as audio player, and its setting is:
Foobar2000 v1.3.6
Installed components: (i) Super Audio CD Decoder & (ii) WASAPI Output Support.
Device: WASAPI (event).
Buffer Length: 1000 ms.
Output Format: 24 bit.
Tool --> SACD
ASIO Driver Mode: PCM.
PCM Volume: +0dB.
PCM Samplerate: 176400.
DSD2PCM Mode: Multistage (Fixed-Point).
Preferable Area: None.
After 50hrs burn-in, U12 sounds more organised and detailed then the toshlink that I used. The build quality is solid. There is great deal of resolution and texture to jazz. Instruments also sound natural to rock and classical music. I could hear more head room and openness.
I tried to playback my DSF collections via 'Audiogate Lite Version', sounds a bit choppy.
Like other audio equipments, U12 also has room to improve. But, in term of 'Value of Money', I would definitely give Gustard U12 a full mark.
And also, U12 has provided a new lease of life to my 'Cullen Stage IV'.
However, we must consider the resale value of U12 is absolute zero, it is because U12 is made in China.
Regards,