I agree completely.  I went in knowing that I was listening to an unfinished product that was not being utilized to its' fullest possible capacity.  However, improvements in the bass and imagining were unquestionable.  We used Edwood's HM-801 to get familiar test tracks and better sound than the iPad, but even so, I'm sure the internal DAC must be at least a bit better.  I am impressed by Jerry's lastest technical advances, and I look forward to the finished product.