After reading a lot of hype BS and wasted money, I would like to clarify things for the undecided. Being able to handle Ultra-Hi-Res sound files does not remotely translate to "Master" sound quality: While details are rendered, there is no sense of coherence. The sound is thin, not really grainy but with sharp edges. No authority on any level. It's a shame. Gain/impedance settings do not alter the performance on my headphones that were driven excellently by other sources (Grado PS500e, Focal Spirit One Pro). Neither had lossy vs. lossless formats...