kap'n krunch
2K Club - QQ Super Nova
I hear the difference mostly on headphones, my trusty Sony MDR7056s (or MDR-V6)... especially the new MOTU 828es vs the old 828MkII, the vinyl rips on the new one sound SILKYYYYYYY...I doubt I could hear the difference in the DACs anyway (maybe the 103 vs. the 205), and I agree, better speakers are usually where the most improvement can come from.