I copied a post I did on another forum, but it fits this thread nicely so here it is:
As Ric mentioned I maybe the only person currently who has a very close to level 1 mod and did the upgrades in stages listening after each. I also have a friends STOCK Gustard here which has been burning in for more than a week. I can compare that unit to my level 1 unit. Friday evening the stock X20u had over 170 hours on it, I listened to it for a couple of hours; IT is a really nice dac as it is stock and you would not think you are missing anything at all. It checks most of the boxes Tonality, transparency, huge stage, solid palpable well defined images, dynamic and great bass. I was enjoying it, my only concern was a very slight digititis which if you had a full SS system and brightish speakers may be annoying. (All listening was with dedicated audio window PC i7 based, Roon and HQplayer, AQ Jitterbug, wire world USB cable (red one), USB regen with stock PSU, Gustard. Upsampling all music to DSD128). Then I switched to the level 1 mod Gustard, same level and same songs that I played in the last 20 minutes. Immediately images had tighter focus, there was more transparency (quieter background), the stage was wider and deeper, and image location was more specific. Bass was tighter and had better definition, the air in the body of a double bass was more distinct, the softest tympani taps were distinct as individual strikes (as opposed to a rumble) and the air in the tympani kettle was more apparent. There was a more relaxed feeling much like going from really good digital to really good analog. It seemed like there was more energy, but my writing skills and vocabulary cannot begin to describe that effect. Music was just more involving with the L1 X20u, more real you don't want to turn it off, just keep listening.
Now is this a night and day difference comparable to go from $300 bookshelf speakers to $10K speakers, no. To me it is a very significant change that involves me more in the music in a way I have not been involved before. I mentioned much earlier in this thread about a paradigm shift. The L1 is what I talk about. The Stock Gustard is just a REALLY nice audio component that I very happily would own and enjoy until that next great unit comes along that involves me more in the music. The L1 does that and more, paradigm shift. I am stunned such a modest cost unit can deliver such an experience.
I just started the Level 1 mod's to my friends Gustard. Today I pulled the steel hardware from the tranny's and placed them up on 1/4" thick basswood. I removed all shrink and twisted all 5 runs of the AC lines and I wrapped the fuse in copper foil. I will report on it's progress Tuesday as my next serious listening session is Monday evening.