Vic,
You’re right. First, I’m an engineer, not a music reviewer. Physically it’s built like the usual HiFi Rose overkill. Visually, it has serious bling. However, the reason I bought the LAiV Dac was its r-r ladder Dac feature which it implemented very well in its sound signature.
When I learned that the RD 160 was using a Delta Sigma chip, I was saying to myself. What have you done? My biggest surprise is that the sound of the RD160 is completely without the Delta Sigma chip too clear harshness. That is the biggest takeaway for the sound of the RD 160 for me. Between AKM (Asahi Kasei Microdevices) and ESS (ESS Technology) I strongly prefer AKM. However there still is that Delta Sigma sound in every chip based Dac I have heard - mostly Chi-Fi to be fair. The RD 160 has none of that. If I didn’t know better, I would swear it was an r-r ladder Dac. The smoothness, the width and depth of the soundstage is better than the LAiV. Not a huge amount, to be sure. At the price, it had better be. I have tried the filters and can’t tell the difference so I keep it at the recommended short sharp.
I don’t have the ability to compare the two Dacs side by side so this is by memory and the experts at Audio Science Review would and have said I’m delusional.
If you are a casual listener, I wouldn’t spend the money but if you want that last ounce the RD 160 has it.

I’m very satisfied.
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