I think most of you guys by now know that the guys at Schiit cook up all sorts of stuff, most of which never makes it to market. And two-thirds of the stuff that eventually makes it to market goes through successive iterations and actually makes to market something like 16 years later. Jason and I have a joke going between us. It usually goes like this: When will it come out? In a few months, toward the end of the year. Oh, you mean seventeen months from now. You are probably right. Anyway, I did have the privilege of being able to listen to a prototype DAC using the DAC8812 chip, x2 of them in hardware balanced configuration. No, this wasn't the great thing in the world defeating many other DACs ten times its price. It wasn't the most resolving. It didn't slam (at least not as much as the Bifrost 2, Yggdrasil 2 - henceforth known as "OG"). However, it did bring something new to the table: very even tonality, neutral perhaps, smooth highs as would be expected but doesn't always happen for an R2R DAC, and perhaps the nicest most correct timbre that I had ever heard. I asked Mike Moffat (designer of Schiit DACs) all sorts of questions about this DAC: Can I wire in a proper LPS, can I do this, can I do that? I bet this would be really good if.. Can you Yggdrasil-fy this, that is build a high-end version around this, with all the bells and whistles that the Yggdrasil offers: choke PS, crazy multiple shunt regulators, etc. It turns out that Mike had already thought of this. (This is why I cryptically mentioned a few times "good things happen to people who wait" in the past several weeks for folks who were asking me about a more neutral, less colored, less organic sounding DAC to Yggydrasil OG which resolved and soundstaged - not to be confused with headstage - like Yggdrasil.) I only have one DAC. It's left open so I can swap boards. Well, the Less Is More - LIM - is the extension of this prototype (let's call it development idea) to a flagship level product. The end product is very similar to what I had heard from the little prototype box. The tonal signature remains very even. The LIM doesn't have the OG(A2)'s organic lows and slightly emphasized top octave. The LIM doesn't have Gungnir A2's midbass reticence or forward upper mids. The LIM doesn't have an emphasis or recession in any one area of the spectrum. It does however have a very slight dark tilt. It's also slightly harmonic richer sounding than the prototype, but less rich than the Gungnir and Yggdrasil. Everything else in terms of technicalities is raised quite a bit from the development idea. Proper bass slam is now restored - as good as the rest of the Schiit DAC lineup > $700. Bass articulation is better than Yggdrasil. Clarity is better than Yggdrasil and Gungnir. The macro-dynamics are on another level to earlier Schiit DACs. I feel the 8812 chip has been unleashed by the Yggdrasil motherboard (which really is the power supply for all the components). The SE and BAL outputs sounded more or less the same (trying to take into account other unavoidables which makes a true apples-apples comparison impossible). Retrieval of low level information is behind Yggdrasil A2/OG, maybe on par with the current Gungnir (maybe even somewhere in between Gungnir A1 and A2 - still no slouch). If you are a microdetail whore, you may miss this. I consider myself a resolution whore; and TBH, I didn't miss it that much because it was a matter of the totality of the parts. This is why I have to say that my preference for the LIM must be caveated with other considerations. (BTW, most people need not worry about the microdetail / plankton thing - they don't have systems resolving enough - this goes for many https://www.ORFAS.org audiophiles I know.) And no, it's not matter of new toy syndrome. I've had the DAC8812 development idea in my house for what seems years now. (TBH, I don't know how long because the Xi-virus has skewed my sense of time). I've been waiting for this for years. I also didn't know the announcement was being made today. People think I know everything that goes on at Schiit. I really don't. (FYI: I'll be heading back to cybersecurity in M&E. Thanks to Amazon, Netflix, and Apple pushing up salaries in the biz.) P.S. Pi2AES AES out used for impressions. Unison results in a warmer sound.