This is a very capable DAC , at a very affordable price point, with XLR output. The power supply is an over-sized torodial power transformer that I used an OEM Accuphase power cord via Plixir AC Conditioner. All digital signals are up-sampled and re clocks at 422kHz / 24bits. The sound reproduction is clear and non-fatigue via TOSLINK input (Chord cable). Yet to try a 75 ohms SPDIF digital cable for comparisons.
CD Transport mechanism is another important consideration in pursuit to the 1s & 0s. The sound running from CEC TL51XR and Marantz SA8005 to zDAC is still a noticeable difference.
One main reason I am using an external DAC is due to the fuzzy right channel analog issue (capacitor?) of the CEC. The belt driven CD player has a relaxed reproduction that is gentlemanly like, whilst Marantz SA8005 is clean and accurate.
Verdict: I can live with zDAC until the next upgrade towards Mytek, Benchmark or possibly Lampizator class. That can really wait.