I have the DAC3 and have access to and extensive listening experience with the Border Patrol DAC, in its un-upgraded and upgraded versions through having it at my workplace. I also have another TDA1543 DAC, as mentioned before, the Wavelength Brick. The DAC3, while fine for its price and size (I picked mine up for $130ish, I think) and I would also probably recommend it for someone just wanting the flavor of things, it is nowhere near the performance of the others. The Border Patrol also manages to get strong, controlled bass in a way that the others do not. It is interesting that a company with amps that start at $10,000 make their reference DAC for $1000 with the fully upgraded version around $1850. The designer is a no-bullshit kind of guy, so I guess that's what can happen.