The processing of the part is high quality (metal housing), the transport packaging is good.
Now for the main part, the reason to buy: improve the sound.
As a music source I use a MacBook Air 13 "in conjunction with a Beyerdynamic T5p, which is well established (>> 100 hours). The music is predominantly in AAC or MP3 format, all at least 256 kbit / s. I hear querbeet both pop, rock, jazz, and classical music.
Commissioning of uDAC was smooth. Connecting to USB - ready. OSX recognizes the part and makes the sound automatically to the output source.
Sound? Well, frankly, I could not detect any significant difference. Since I was disappointed. Whining at a high level? Might be. But 122 euros for ... no difference? Therefore, with regret: returning.
Ps: The multiple faulted level difference between left and right channels did not occur to me. Deterioration of not sound;)