I have compared the two as well. At one point I had the Modi 3, the Bifrost 2 and the D70. Honestly, the comparison was much closer that I thought it would be, and this is with the HD800s and The Asgard 3. I am not sure I would be able to A/B them 100% of the time. Just out of curiosity, what was wrong with the D70 case? I actually really like mine as stated before, but I know it is subjective. I ended up returning my Bifrost 2 as one channel developed a weird buzzing noise at high volumes and the casework was not great - the front panel came with manufacturing scratches around the led cutouts and the USB input sign was torn. The Bifrost 2 sounded good, but the D70 held its own sonically. For me, there is no question that the Modi 3 is the best bang for the buck of all DACs I have ever owned. If it was not for that damned RFI interference in my house, I would have just kept it. And it is not because of my speakers that I pick up that RFI - it is also picked up through headphones. When I install my setup in the basement, there is no interference. My audio room is on the second floor where RFI is much worse.