I would probably agree with Rotarius if you are going with the standard Bifrost, but with the UBER analogue upgrade you in effect getting an analogue section that is from the Gungnir - which I think would be a noticeable upgrade.
From their web site...
" This DAC/Analog upgrade card improves the sonic and measured performance of Bifrost, using a discrete, direct-coupled gain stage from Gungnir. This discrete stage is more sophisticated than the base Bifrost, with a more complex topology, and DC servo to eliminate capacitors in the signal path and to improve on the already impressive performance of the AKM4399 D/A converter."
It does sound sweet - Regards
From their web site...
" This DAC/Analog upgrade card improves the sonic and measured performance of Bifrost, using a discrete, direct-coupled gain stage from Gungnir. This discrete stage is more sophisticated than the base Bifrost, with a more complex topology, and DC servo to eliminate capacitors in the signal path and to improve on the already impressive performance of the AKM4399 D/A converter."
It does sound sweet - Regards