Skunk I think you see more clearly now that this is not a direct
comparison.  The SB is not a DAC.  While it does contain its own DAC,
it does not function as a DAC.

If you want to read up a little bit on the context of this review, 
check audio asylum (which is where I first saw it).  There's a thread
about the review where the wavelength guy gets to weigh in on his side,
explaining why he shut the review down. 

It seems a lot of people are trying to develop usb dacs with mixed
results.  It seems to be harder to get it to sound right then it may
appear.

-Dan


-- 
dwc
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