Ik, I'll do more comparing but the difference seemed so significant that I didn't pursue it any further. The difference seemed identical to the difference I observed when listening to 24/96 files directly from my iMac's optical (SPDIF) out to a DacMagic, that I use to own, while forcing the output from 96 to 48 and back. Same opening up of the sound stage. This experiment is what convinced me to by the Touch...... I felt getting the 24/96 files to my main sound system was the best thing I could do to improve my sound. I even sold the DacMagic because it wasn't an improvement over the Touch's DAC.
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