How about stream-of-consciousness as you go and clean up at the end? That seems like it'd be best if it's not too much work. I sent out a unit looking for honest opinions, I hope that's what we get to see. Something to note, the Element is a stationary desktop system. The case is 6" square and it has to be powered via an external AC supply. Functionality is similar in that they both have a DAC, an Amp, and a USB controller. Totally different circuit architectures on all fronts, per my earlier post in this thread. Should make for an exciting comparison, but given the m9XX is meant to compete in both the transportable and desktop sides, why not add some other contenders to the field? GOV2 seems worth keeping in there, but if nobody cares about it then w/e. If you're open to broadening the scope of the comparison, I can probably provide more gear on loan. Manufacturers have to send us a sample of any product they want to list on MD, the gear piles up pretty quick, and we're pretty well indexed on ~$500 DAC/Amps. PS Audio Sprout comes to mind, any other ideas?