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What I got back was nothing short of amazing.. while the case is the same size and the controls are the same and overall, the DAC chip is the same, the implementation is wildly different and in a word- better- but that descriptor doesn’t do justice to the difference. The DAC manual lists certain hours suggestions as far as break-in and it was accurate as far as the changes in sound over the first 24 hours and then over the next few.. hundred.. I bought the IIISE used so this was my first break in.. It was interesting to hear it from the start, then how it changed over the first few hours.

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