This is one of the finest source components made. However, it will not sound outstanding unless it is paired with superior quality A/C IEC power cable and interconnects. I use Amperex bugle boy 6DJ8 tubes instead of the stock tube. I've tried Telefunkens, Mullards, Sylvanias, Philips gold pin, Siemens and a few others. The Philips gold pin tubes produced the sweetest mids and open highs but lacked bass (really lacked bass). The Amperex that I use sounded slow, muddy, bloated, etc. with the A/C cable which came with the unit as well as some cables costing up to $600. Then I installed a Grover Huffman cable-voila, the sound equaled my VPI TNT VI/SME IV/Benz Ruby 3 analog front end (plus other modifications-analog is a lot harder to get right). Just the A/C cable did this.
Friends and audiophiles who have heard my system are dumbstruck by the resolution that CDs are capable of. The shortcomings of the best mastered CDs are still present if you look for them (open high end basically) but head to head analog to CD comparisons of well remastered and well pressed vinyl of the same recordings are a draw in most cases. Maybe SACD or DSD high res can sound better, but first you have to have the right recordings and equipment to match the EAR unit. Have used it for 6 years at over 1000 hours/year. Same tubes for 5 years-it doesn't eat your tubes.