Much has been said about the close relationship and between Resonnessence Labs and ESS (the maker of the DAC chip in the Invicta). When I first powered the Invicta up and listened to it, I was like "Wow, this is kind of nice. Instruments and vocals have a great sense of body. This is totally unlike anything SABRE." However, it didn't take long for me to realize the Invcita has some serious shortcomings. Despite the voicing of this DAC to provide a fuller bodied sound, the SABRE treble is still there in the form of stridency. (You can't fool us!) This effect is much more muted compared to the poorer SABRE implementations of course. The extra body comes with some baggage: the bass sound slow. Complex passages sound congested and muddy. Some could say in the attempt to tame the SABRE-esque qualities of the DAC, it crushes the soul of your music. At least gear synergy would not be a problem anymore (that is finding a warm system to pair up with a lean SABRE DAC). Congestion, lack of air, and soft transient response are notable issues. Soundstage placement is deep, but depth is poor. The SD card sounds better than USB (cleaner and clearer). I can't recommend this for $4995 USD. Associated Equipment: Schiit Mjolnir (tweaked) -> Madisound Fostex BK-21 kit with Fostex T90a Super Tweeters. JRiver MC/Windows 7/USB. PWD1 upgraded to 2 running 2.03 firmware was used as the reference DAC. All DACs were left on for at least 48 hours before evaluation.