Opinions on this PCM56 DAC?

There are plenty less 100 bucks better dac than this. Maybe if you have a traffo with it then price is good.
Seems the only goo thing is the dac chip, all the rest non optimal...parts, layout,etc.
Why not testing a cheap Miro1360 pcm board...few bucks, good layout and good digital front end ?
Abraxilito cheapest dac should not cost much as well ?
Plenty off shelves dac for 100 bucks as well , though delta sigma chips...
Second Hand Subbu DAc if spidf wanted sounds better than such basic layouts...
IMHO,
Yourmilleage may varry
 
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