I read countless reviews on the Moon 300D and 100D. I have been using an Enlightened Audio 7000 MKIII (EAD) for the last 12 years. The new technology has changed tremendously I was told.
I now have both the Moon 300D and 100D with about a hundred hours on each. Now I realize that they are not fully broken in as Simaudio calls for 400 hours but I don't expect a great deal more difference. Could be wrong there but doubt it.
I must say that after $2400CDN I cannot honestly say that the music has improved. I have and always had full respect for Simaudio products. That has not changed. I have their P3 Preamplifier and Moon 310LP. Totally satisfying. I guess I'm just trying to say that for me the "ancient" EAD 7000 plays as spectacular as the Moon DAC's.
I bought a Bel Canto CD player with the retail of about $5000 when it was new and when I hauled up my old Arcam CD73T from the cellar and played it through the EAD 7000 all the music was there. It was there all the time.
New technology. For sure but I wouldn't do it again. I play music through a fine YBA Delta preamp and an $8800 YBA1 amplifier so the equipment is good.
How good does one have to go? How much more money? For me the game is done.
May I suggest a CD by Sara K. called "Made In The Shade" for some wonderful dynamic and original and listenable music.