If you are considering a purchase of PS Audio gear you really owe it to yourself to see the objective testing done at ASR (Audiosciencereview.com). I have no dog in this fight, in fact I listened to many of McGowan's videos and thought he was quite knowledgeable but over the top with cables etc. He even claimed he could hear a difference when his turntable was sitting on a special, very expensive, table made in europe blah blah. Anyway, check out the really awful performance of their very expensive DAC at
https://www.audiosciencereview.com/...f-ps-audio-perfectwave-directstream-dac.9100/
Best of luck with your purchase; I would also second the opinion that speakers, room acoustics and the quality of the original material are the things to focus on because we can actually hear the improvements!