Jeff said: Its sound is where the Comet really shines. My listening gave me the sense that the Comet’s designers didn’t try to balance trade-offs, or make sonic compromises here and there, to tailor the sound to a particular type of listener. The Comet seemed determined to let me hear everything that a recording contained, as if it cost ten times as much as it does. In short, the Comet needs no excuses made for it. It sounds great not only for its price, but regardless of price.
The gist: Some unique features and great sound set this DAC apart.