How do you know is the same DAC? For this price/size there could be 10 DACs inside it. I mean, do we assume something about how the device is build and works internally or not? The manufacturer sells this device mainly to play CD/SACD, and I believe users than can be seriously interested in buying this kind of device will be interested in that too. Besides, so there is no need for any assumption if the device is tested with a CD. Testing only the USB input and not the other functionalities, as digital output or headphone jack is the result of a biased approach, ASR biased I mean. Not the end of the world of course, and it can be justified by saying that there is not enough time or that such details are of no importance here, but it makes no sense, it's simply wrong, to say is not necessary because we know the result in advance. No big deal, but let's not fool ourselves.