When I tried the M19 I listened for differences between streaming (yes I know you said not interested in this) but also from my local hard drive and from stored music on ROON. Had several others over and we all heard improvements via the M19, yes via the I2S input on my M12. Was it HUGE? No just a more natural sound that for me and one of the others here said great let's buy it.
(Dealer disclaimer)
(Dealer disclaimer)