Interesting, I suppose "brighter" can be considered as improvement by some. I came across some feedback on this DAC saying that it sounds muddy, perhaps this upgrade would make it less "muddy" for those reviewers. Hmm, I'm probably going to move this upgrade to the bottom of my wish list based on this. It would be interesting to see if the CS8414 SPDIF receiver alone provides any improvement over stock CS 8412 without swapping the digital filter, however they seem to be spec'd to the same 200pS jitter so probably not. Apparently some D/AC-1000s came with a YM 3623 SPDIF receiver that had significantly worse jitter performance (5000 ps?), so my guess the CS8414 upgrade alone (the YM-14-24 board from the German folks) would probably yield some improvements. I have yet to open mine to see what receiver I have.