I just received this unit 2 weeks ago. I have considered selling it but the reason has nothing to do with its attributes as an excellent DAC. My streaming device only has Toslink/optical out. Unknown to me (my own fault for not reading the specs thoroughly), of all the inputs the PS can accept, the Toslink will only decode up to 24/96. This has rendered too much of my library useless. Despite the dealer ignoring my offer to sell it back to him for $600 less than I paid, I contacted PS Audio for help. To their credit, the president, Paul McGowan, and their engineers have been very helpful. In fact, they offered to have me send them the unit, along with my streamer and cabling and they believe they can resolve my issue without cost. I had previously been using my McIntosh C2500 preamps' Burr-Brown DAC, which does decode up to 24/192 and is very good in its own right. Honestly, for 24/96 hi-rez, the difference is minimal. Where there is an uptick with the PS Direct Stream is resolving red book cd's and files. It does add new life to many of these so-so recordings. So, the large number of units for sale could be for any number of reasons like mine. It could just be the law of numbers as there have been a boatload of these purchased due to the reviews. As I said, for hi-rez files, for those already using high quality DACs looking for a quantum leap, differences at these levels come more in baby steps.
