Its definitely the size (its meant for a rack/speaker rig so if you're using LP on desktop will be a long cable run or big-ass desk) and price (2x price of the LP) for the most part. However, according to many impressions here, Gungnir Multibit also seems to "scale" (more like actually showing its true resolve) up to much more expensive amps. Right now its pretty much the best value endgame DAC, if preferences align.
I'm not disagreeing with the pairing, more like saying that its probably better to hold out for a more competitive Bifrost and to hold out for more competitive DACs/headphones/amps in that price range in general, which used to be a complete no man's land until the LP, soekris and other stuff arrived, but is starting to shape into the sweetspot for pricing while still getting something on the cutting edge.
I.e. used HD800s are around that price these days while "cutthroat" cutting edge stuff is still going up in price since many manufacturers are on a high to innovate without giving a damn about the consumer base (who can afford). Sennheiser included (HD660S, HD820, still selling that pos HD700,...). You can hold out and get a DAC that should hopefully complete the HD800/LP/R2R trio or even HD800/LP/vinyl(Sol).
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