I've bought the MSB after years of owning DACs in the 1k range - Benchmark, Lavry, Stello, etc. What does the MSB do better at four times the cost? First and foremost, the MSB is supremely refined and presents music effortlessly. Treble is smooth yet resolving - easily trumping the Benchmark DAC1 and Lavry DA10. Midrange is incredibly pure. Listening to female vocals on the MSB is just magical - there is a sense of ease in MSB's presentation that I have not heard in other DACs. In short, other DACs I've listened to sound digital compared to MSB (I hate to use the term 'digital' to describe sound). On the downside, the MSB can sound a bit laid back, depending on the system. It does not bump up the bass, have any etch in the treble, or have very strong macrodynamics.