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Has anybody used or listened to RAL-24192UT1 from RATOC Systems, Inc.? Their website (http://www.computeraudiophile.com/newthread.php?do=newthread&f=22) states: "Accepts 16/24 bit resolution, 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176.4kHz, 192kHz sampling rate Linear PCM USB music stream. Two independent X-Tal OSC generate Low-jitter and accurate Audio Master Clock. Includes 24/192kHz enabled DAC and line buffer amp (2Vrms output). Fully isolated S/PDIF coaxial output (75-Ohm load). Includes 300mW powerful Headphone amplifier." It sells for about $300. I have read a favorable review in the German magazine Eins Null but I have not found more then one mention of it in this forum. Do all DACs wit a XMOS chip sound as good? I mean is there not much difference to be heard? if so, then it will be mostly the price of the DAC that determines the choice. Please give your opinion.