I've owned both the AV32R DP 192 dac and the DVD32R a few years back. The DVD player sync linked to the AV32R was very special indeed and I have been trying to attain that reference ever since. Unfortunately the DVD player became faulty and I was unable to get it repaired.
I dipped my toe in streaming with a Sonos ZP80 and to be honest could not tell a difference in DAC quality for music between any of the 3 processors I've owned since (Rotel 1570 and Marantz AV7005). The Tag was smooth, the Rotel less refined , but lively and the Marantz a more refined, lively and engaging sound. I was still left wanting in regards to music, so experimented with a borrowed DPA little bit DAC (twenty years or so old). This made a big difference which for me really highlighted the problem that midpriced processors don't really cut it.
So my dilema was do I invest 5K on an Anthem or ADA Suite 7.1HD or keep trying out DACs. The answer for me was that I was happy with the AV side of things and thought the features on some of these processor would have been wasted. Oh and one minor fact I couldn't afford them
So in answer to your question yes on boths counts, the Marantz Av7005 (in my case) is better in all areas in regards to AV, but loses the smoothness of the TAG sound for music. The MDAC offers a perfect solution as it raises the bar and certainly in regards to Async USB it seems you can throw any old laptop in the mix, stick a usb isolator in between and it manages to reach the sound quality reference level I was after. I've now sold the Sonos and also a recently acquired Squeezebox Touch. Although I'd be interested to see if sync linked source would match the Async USB.
I've currently connected the MDAC to 7.1 analogue inputs , and have put my name down on the MPAX to hopefully improve the SQ even more in using the MDAC as a pre and bypass the AV for music altogether.
TMReq didnt really work for me as my room did not present to many problems, TMReq sounded a little flat.
Would be interested if you can find an existing owner of both DVD and TAG processor to perform a direct comparison . Pretty sure I've equalled it if not surpassed it .