This is the update to the Dac3 that allows for high rez playback. Its a lot steeper than I thought it would be. Still, I'm tempted. I think someone on the Computer Audiophile forums was going on about how it uses a better USB chip too. (as opposed to what the Dac3 uses)
I'd have to get an explanation as to what it does better than the M Audio transit via toslink before buying.
Someone talk me out of it.