I disagree.
I've yet to hear anything, including my slighty modded MDAC, that beats the Lyngdorf TDAI2200 using it's roomperfect correction features.
I've tried different amps, speakers, cables, even listening rooms (none of them really good), but with the Lyngdorf all the muddiness in the lower frequencies, the washed out middle frequencies and harsh highs disappears.
All is fault of my crappy listening rooms and not the equipment used (including the MDAC), but this is the reason I'm not going the MDAC2 route, tempting however it is, as it would never sound good in my system. I am very sure the Lyngdorf will beat it with ease every single time.
For some of us, unfortunately, room correction is the only option for true hifi, which I believe it is.
In my opinion none of the greatest hifi products in the world will sound good in a poorly optimized room. Rooms are not always easily changed, whereas good room correction systems does exist.
Sorry for the off topic
Despite of the above, I am really very much looking forward to receiving my MDAC back, as it's USB input is better than the one in my Audio-gd dac.