It is fully balanced and uses the latest generation of the SABRE DAC. However, after looking at the specs, I discovered that the USB B input has better specs than the USB A/Ethernet. For example, I can stream files with PCM 32/768 kHz or DSD512 coded material from my PC connected to the USB B but the same files cannot be streamed via the USB A input or the Ethernet port (the limit is 24/192 kHz and DSD64). If I want to use this device as a stand alone streamer with my Emotiva gear, then I will not be able to stream the higher resolution files (PCM 24/384 or DSD256) from my NAS or an attached HD. Can someone pls. explain to me the possible reason for this? Thank you.