I have a Touch that I have connected via analogue to my Naim Nait3 amplifier, and also via a CA DacMagic 100 to the same amplifier. I did some limited blind testing to a captive audience, and she preferred the output that came via the DAC. Not entirely sure that proves one is better than the other other than subjectively, but I'm pleased with the relatively modest investment in that DAC.
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