Marco. This is merely a competently implemented computer dedicated to audio. I guess the reasons it sound better are likely linear power supplies and a particularly good cpu/board with well implemented software. I am looking forward to the basic version which will enable off board power supply and use of the highest quality hi -res DAC. Also this will involve a number of unobtrusive small boxes. Use of Linux may be a better option simply to minimise cost as in Essence MS7 is now an unecessary expense.

I think you need to listen to some 24/196 downloads before passing judgement on final quality. Also I am slightly perplexed by such a large difference between your CD performance and the streamed rips. This is likely down to transport derived jitter which would suggest your old Sony isn't so great in electrical terms. Also bear in mind a good modern DAC will be better in reducing jitter than 25 year old designs even with component modifications. I don't think the TFS dac is likely to be state of the Art. That is why the 'transport' version with dedicated dac will be the more desirable solution.

Paul.