See below from Super Best Audio Friends.
Thank you for this Taipan254.
I went down the "pro" route a few years ago and never looked back. The Neutral stance suits me well as I know what I'm getting, the truth, more or less. But the magic evades me.
I can see how Midgard fits into that mould as quoted above (I think that is amazing for a $219 US headamp).
That said, it is a "bit warmer" than my other gear currently in use, my RME ADI-2 DAC via the headphone output (to my ears).
I'm using the RME ADI-2 FS as my DAC now and I'm only fiddling with Crossed and DAC filters, EQ is flat; but have settled on Crossfeed 1 and NOS in a semi-permanent way.
I'm now letting my Midgard powered on ALL the time and it sounds warmer when..warm. LoL. I'm really not disappointed with it but it's no 300B tube experience and I'd love to go into that direction minus the Tube topology if at all possible (but not ruling it out, LYR + or Project Sunrise, or....).
I did go over to SBAF and saw all the discussions on Midgard and Pietus and saw this posted further down the comments:
And I quote:
it's very close in that way. 85% there. Differences are in tonal signature.
Mjolnir is neutral/dark in the highs, has a bit inner warmth.
Pietus is neutral, a bit of bright. I don't know if it's burn-in (real, brain, or natural gravitation toward synergetic DACs and headphones), but after a week or so, I'm not so finicky. For example, ZMF Atrium doesn't fail to slam. Still hits like a truck. The only thing I did with the Atrium is put on the solid mesh to tone down the highs, but this is my regular set up with the MIB->Mjolnir 3. With the LIM->EC amps, I run with the more open mesh.
Put it this way, while it's hard to compare down from the MIB-Mjonlir 3 because the differences aren't stark because of diminishing returns, the
jump from Piety / Unity to Pietus Maximus was HUGE when I was playing around with the blind testing of the Topping E50 and Modius E. I didn't document it, but I failed (could get not more than 5/8) the difference between those two DACs using Magni Unity as the amp. The switch to Pietus made it much much easier to the difference between the two DACs blind. Gear scaling is real.
End of quote.
So...Pietus...I've heard warm, a bit wet, neutral and a bit of bright.
I can wholeheartedly accept the (my) Midgard is considered neutral and I'm listening to it as I speak: warmer than RME (compared to it's headphone output), but not overly warm, more neutral (I agree). Not Wet (I'd like more midrange magic). Midgard is commonly referred to as "Neutral" but it ain't bright. And I get no hum (got it once a little when my hands were humid, but still hard to hear it).
The next step is either gonna be a leap of faith or a calculated risk.
Thank you everyone. Truly appreciate it.