I asked a local dealer about the D1100 DAC compared to C52 DAC. They got answer from McIntosh. D1100 DAC is better. It's fully balanced, dual mono, more clarity, more details and better stereo image. McIntosh recommends using MCT (DIN) with MCT450, if connected to D1100. It would be interesting to hear how much difference really is between the D1100 DAC and the C52 DAC.
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