My understanding is that the M12 has inside an M1 board(s) and an analog board on top of it. The analog outputs of the M1 mono analog boards are feeding the upper analog board to use its analog attenuator. That is why in order to fit both the analog board and the M1 boards the M12 has to be taller.
I listened to it at Axpona and it sounds lovely in addition of how awesome it looks.
If somebody is using an analog source and also wants a great DAC like the M1 this is clearly the way to go.
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