Hi MadFloyd,
I usually listen to classical music, and after a long long reaserch and an accurate comparison I've decided to buy a Berkeley Reference DAC (with a Berkeley alpha USB interface).
Since I am a Music lover instead of an audiophile, usually I listen only to recordings where the artistic value is very high, and most of them are CDs and not SACDs. Well, with the Berkeley Reference DAC in my system I feel the sound as natural as it is in live perfomaces! It sounds as the live performance in every cathegory of classical music: starting from a Chopin prelude played by Maurizio Pollini to the Fortissimo (FF) of Dies Irae in Verdi Requiem played by Wiener Philarmoniker conducted by Claudio Abbado, passing through Schubert piano trios performed by Beaux Arts Trio.
And since I attend live concerts at least once a week, and I'm used to compare the acustic qualities (really wonderful!) of my town new Opera House (Opera di Firenze with Zubin Mehta) to the acustic quality of the most important Concert Halls in Europe (Salle Pleyel in Paris, better than the new Philarmonie de Paris, Berlin Philarmonie, MusikVerein in Wien, Royal Albert Hall in London, and so on) I can tell you that I am completely satisfied with the Berkeley Reference DAC. Moreover for the very first time in my life I often prefer to listen to a recording at home instead to go to Theater!
I've listened to several DACs, from the latest Vivaldi by DCS to MSB Analogue and Diamond IV and the latest Select, from Bricasti to CH precision, passing through Nagra DAC, Playback Design MPD-5, Lampizador 7 and PS Audio DirectStream DAC.
To my ears only three DACs sounded astonishigly "natural and live music-like": Trinity DAC, TotalDAC d-1 reference twelve and Berkeley Reference DAC.
Since I already had a Berkeley USB and since the amount of money it costs is considerably lower than the other two (half of half...) I decided to buy the Berkely.
And everyday I'm blessing that choice....
Please take into account that this is only an opinion of mine, based on my personal tastes, and take into account that I'm so fond of classical music that a simple iPod with its original cheap in-ear headphone sometimes is enough to make me happy and satisfied!
If I had the money right now to look in that price range the Berkeley Reference DAC would be on top of my list to audition as well.