I had very specific needs for a DAC. I essentially needed it to be a replacement for a stereo pre-amp. I needed an EQ, with more than just two or three bands. This one has 7 bands, if you count the bass and treble shelfs. It also has 20 EQ preset slots that you can set for yourself, so you can have one preset for music, another for film, another for sports, and 17 others left over for video games, or whatever else you need that many presets for. I also needed a remote control, and this has one. As for inputs, I needed both optical and USB. It also has coax, but I don't use that one. The only thing it's missing is an HDMI input, but that's a little wishful thinking on my part.
Those features ticked all my boxes for buying the unit. But when I got the DAC, I was blown away by all the additional customization it offers. It has two DAC chips, one for each L/R channel. This is wonderful because it allows you to adjust the volume SEPARATELY for each channel, and you can also feed part of one channel into the other one (I forget the term they used for this, sorry). This is great for someone with hearing problems. Often, hearing loss isn't equal in both ears, so this DAC gives you the ability to adjust levels to fit your hearing profile. The DAC also allows you to set your preferred DA filter. If you don't like the overall sound of the DAC, no problem, just adjust the DA filter to fit your preference. I chose SD Slow, and it makes a subtle, yet noticeable difference when compared to say, SD Fast, or Fast. It gives the overall audio quality a tighter, less ringing type of sound, yet it doesn't have any aliasing artifacts, at least to my ears.
Aside from the features, the overall sound quality is excellent, but I suspect it's not a lot better than other DACs at this price point. Unfortunately, I don't have a lot of experience using dedicated DACs, so this unit was always going to sound great to my ears. But even knowing that, I would still heartily recommend this device for the sound quality alone. It has a very tight, clear, and "correct" or "accurate" sound. In their product manual, the engineers love to talk about one of the best assets of this unit, which is their "Steady Clock", which makes jitter practically a non-issue on this unit. I suspect this has a lot to do with how perfect the sound feels, but again, I don't have a lot of experience with DACs.
The only thing I'm not loving is the menu layout. It will take you a while to figure out how to navigate the various menu pages, and the buttons you have to press are small and aren't immediately obvious for which buttons you have to press. But this is a minor gripe. Once you get used to it, it's not really that bad.
I've had this DAC since 2022, for the past two years, and my love has only grown for this unit. With the excellent overall sound quality, and the plethora of features and engineering design decisions, fantastic job, RME. I would absolutely buy from you again.