About the SMSL VMV D2R MK2
From the product page on linsoul.com.
ROHM BD34302EKV Flagship DAC for Ultra-Low Distortion
At the core of the VMV D2R MK2 lies the flagship ROHM BD34302EKV digital-to-analog converter chip, achieving an extraordinary total harmonic distortion plus noise (THD+N) of just 0.00013% (-117dB). This extreme performance ensures that every nuance, from intimate vocal inflections to the thunderous swell of a symphony, is rendered with absolute purity and precision. The D2R MK2 treats every musical passage as a reference-grade event, faithfully restoring the original recording without coloration.
The D2R MK2 provides comprehensive MQA and MQA-CD hardware decoding, enabling full studio-grade unfolding of MQA files. USB, optical, coaxial, and AES/EBU inputs all support MQA processing, allowing you to hear exactly what the artist intended. This universal MQA compatibility turns any connected transport into a high-resolution source, preserving the timing and spatial integrity of the original performance.