I hope I am not committing a newbie sin by resuscitating this thread. I happen to own both an MSB Select 2 DAC and a Vivaldi/Upsampler [Clock on the way but not here yet]. I stumbled on this thread while doing Reference Clock research, and thought I would add my paltry $.02. I've had the MSB in my headphone-only rack for 4 years now. It is, in a word, superb; I have never heard anything better, and I worked my way through a lot of DACs. When it came time to upgrade my speaker system—which I listen to far less frequently—from the PSA Audio DirectStream, I thought about simply getting another MSB, but decided to listen a bit to other offerings, including dCS, Meitner, D'Agostino, Ayre, and Levinson [all pre-COVID lockdown]. I am a network audio guy, so capability comes first when weeding out the offerings, followed then by SQ. I know, that may sound heretical to some, but I refuse to have a "human interface computer" in my listening rooms [much prefer the NAS approach], and I have become quite a fan of Roon. Anyway, when all was said and done, I stumbled onto dCS through a Bartok audition as a bedroom-headphone-only source, and then started listening to the rest of the lineup. I ended up committing to Vivaldi, even though it is an 8-year-old product. Is it better than the MSB? No. Less? Not to my ears, but headphones and speakers are very different. Different? Decidedly. Zero regrets.