For AIOs, I would recommend the Schiit Fulla 2 for $99, Douk Audio DSD1796 for $83, or GOV2 for $199 instead of the $1495 Hugo 1. Heck, I'd recommend the Mojo over the Hugo 1. No. This is nonsense. The notion that the Hugo 1 as a dedicated DAC can even compare with mid-level desktop DACs, at least ones I would consider good, is utterly bullshit. However, I would point out that the Hugo 1 might be better in many ways than the Gungnir DS or Emotiva DC-1 from five years ago, or Lavry DA10 from ten years ago. As DACs, the Hugo and Mojo are about on the level of well implemented < $150 small form-factor desktop DAC such as ODAC, Modi, and some others from reputatable pro brands which I know are about to come out, etc.