I have only had the chance to listen to my Bluray player over s/pdif Toslink, as yet. The sound compared to the old DSDse version is now smoother, voices are much more natural and absolutely no sizzling s'es. With the DSDse the sound from the bluray player (s/pdif toslink) was a little "digital" compared to USB, but now the edginess is gone and it seems more analog like. I have not yet had the chance to listen to USB, so I can't comment on that, only s/pdif. The bass is more firm and seems deeper than before. And when there is no sound it seems darker and more natural. In general, a more musical experience than before. The DAC is not broken in yet, so it will get even better as time passes.