So here are my initial impressions of the XDA-1 with no burn in and just a few tracks played:

Let's start with the bad -

There are 2 really frustrating design choices that might be a deal breaker for some persons;

1) The gain is way too high... Considering that Emotiva amplifiers already have way too high a gain, the combination with my 90db speakers is that a volume level of 2.5 out of 80 (not 8, but 80) is a comfortable listening level... So clearly I could never use this combo with a a high efficiency pair of speakers... Also it means that you have very little control over the volume range.... While the extra high gain is about the same as my Benchmark DAC1, there are 2 things to consider; 1. The DAC1 has internal attenuators so you can drop the gain down 30db if you so desire 2. Emotiva has a line of products and by default they should be designed to work well together - So the XDA-1 to XPA-2 should be designed to have an appropriate gain when combined, with average sensitivity speakers...

2) WHY does Emotiva insist on over-tightening the screws??? I almost had a fit a few weeks ago when I had to replace the fuse on my XPA-2... At least in that case, they could argue that a user may never have to replace a fuse... The problem with the XDA-1 is that in order to use the remote (change batteries or just remove the paper inside the battery compartment that stops the remote from working initially) you have to unscrew the backplate of the remote... I may need to seek professional help to remove these screws, as I have been unable to use the remote so far...

So chances are you might find yourself severely frustrated before you even play your first track... Which is is a shame since the DAC has very good sound quality... I can't give a serious impression of the sound yet as I have not given it enough time and also I'm still really pissed about not being able to unscrew the remote, but my quick swap with my Benchmark DAC1 suggests that the XDA-1 is a more than respectable option, though it seems to fall just short of the DAC1... NOTE: That opinion may completely change when I give the XDA-1 more time and if I'm ever able to use the remote...