Ok
Well mine took about 20 hours break in to really start sounding good, the newest version of the regular modi 2 took about 10.
The bass was apparent out of the box. It sounding more detailed and "even" sounding then the regular Modi 2, (IMHO this account for much of the detail, very delicate and even), but the bass just wasn't there yet.
This was particularly true of the USB input, which IMHO sounded not so good out of the box, extremely thin sounding, and I stuck with my Music Streamer III (using a JitterBug and Forest Cable) for the time being.
Now the bass, deep bass has emerged. It's tight like the modi 2, (both much better then my earlier version modi2 with the older chip), but more layered and detailed, and the big part... less fatiguing.
So in summary the multi bit really evens the bandwidth from top to bottom, allowing the detail to come through, with out emphasis or fatigue, but is not soft sounding, and definitely not bright. I have not heard any sibilance through the mutibit, but have so with the regular modi at times, but is really program material dependent. The Great Heil will point sibilance out in a heart beat, so maybe their a system/cable /source issue.
Depending on your budget, and system resolution, either is a excellent buy IMHO. I would go with the mutibit if possible, and it's easily worth the $100 cash.
Still less then a Cambridge, or any other 3 input DAC.
But I would not sweat going with the regular Modi2 if it fits your budget, and system, lower resolution etc.
I still like my HRT Music Streamer III, as it's a fun, and fast sounding DAC. Great bass, not as detailed as the mutibit, but with some program material it sounds more lively and fun, but can be fatiguing at times. The nice thing about the HRT is it's USB powered, one less cord and wall wart to contend with. And will work better with older computers, those XP, or something below Windows 7.
IMHO DAC's are like cartridges. For me, many times I prefer the livelier sounding carts, like the orange Audio Technica, but appreciate the smoothness and detail of my DL160, so maybe it's good to have a couple to swap in, depending on your mood, and/or program material.
At these prices, and can have a couple nice sounding Dac's for the less then the price of one super highend DAC, and have a lot more flexibility and fun, instead of putting all you eggs in one high $$ DAC.
Personally, I would not spend a pile of money on cables with either of these, I would stick with a good shielded and flexible USB cable, and shy away from designer cables that might possibly alter the sound. Blue Jeans is always a excellent choice for the money IMHO, and are in my experience "neutral" sounding, so you don't have so many different things to deal with. Enjoy the sound and simplicity. The Forest cable is neutral sounding as well. It was a freebe with the HRT Music Streamer III, and Jitter Bug.
As a side note, one of the biggest improvements I found using any of these external DAC's, especially with a computer, is using a couple of Audio Prism Quiet Line filters in your listening room. It makes a huge difference. If you have a chance, borrow a Audio Prism AC Line Noise Sniffer if your skeptical. Plug it in, turn it up , and start pugging in the Quiet Line filters and hear all the noise in your AC lines go away. I completely eliminated issues with the wireless DSL, digital TV tuner, and minor PC issues (like needing to disconnect and reconnect the DAC on my older Windows Xp "music" PC, I finally retired this year) not to mention better sound.
Also Ferrite chokes on your power cables cleans up noise feeding back as well. Avoid using them on amplifiers or any current hungry devices.
The Noise Sniffer is a amazing diagnostic tool. Hearing is believing!!