GUSTARD DAC-R26 is an excellent R2R DAC, I used to have SMSL D1s, they are quite decent, however, GUSTARD is far away in sound, has stronger dynamics, clear highs, solid bass, full mids, settings are simple, then I did not try RJ45, nothing USB works great, I probably wouldn't use Roon, it's a parody of Audirvan, everything can be set much better there and with good tuning it gives excellent performance. Of course, it plays even better with the HQ player, which I would recommend. The conversion to DSD 512/1bit is fantastic. MQA also has very good results in presenting the sound space. You will then receive an excellent signal into your amplifier. This DAC is an excellent choice for more advanced connoisseurs. I recommend listening to the album Jean Guillou – Orgue et Percussions. You will get excellent space, wonderful acoustics, perfect dynamics, of course it depends on the type of your amplifier and speakers. This DAC is so good that I am considering buying another one. I can definitely recommend