Yesterday we had a listening session with a friend brand new Devialet 240 in my system. The D240 was taken from the box and was in burn-in playing at -20dB for about 36 hours before being connected to the Alexia's. Unfortunately we did not have an audiophile quality USB cable and the tests were carried with a cheap USB cable and JRiver installed in non optimized laptop.
Two aspects were immediately evident - the D240 is much more refined than the D-premier I had also hosted, lacking the harshness in high medium of the previous version in some voice recordings, but keeps its spectacular bass behavior, and second - it needs a decent power cable, the supplied cable compromises its sound quality. We used the only one we could connect to the D240 - an old 20A C19 Shunyata Anaconda Helix through the C19-C15 adapter.
Unfortunately there is not a Devialet sound I can briefly describe - I have never seen an electronic equipment so sensitive to cable quality. We used Transparent Audio Reference MM2, Crystal Dreamline amd Shunyata Orion speaker cables, and it could completely change the sound balance of the D240. It has shown a dangerous love for expensive top cables - we did not have the time try other possible candidates. But there is always a common trait - a very large and solid soundsatge, where everyone is firmly in position.
Just to end we tried it and without the PSAudio P10 regenerator - the P10 made it more "analog" , but one of my friends preferred it without, claiming it took some "byte" from the sound. USB and XLR AES/EBU of the same recording was a night and day difference.
IMHO I would need a long time of experiences to optimize the D240 to my speakers, room and preference. But the D240 is now gone to a far place ...