I have just auditioned Rotel RA12 amp with built in DAC against the Audiolab M-Dac and the 8200CD as my system relies mainly on Sonos ZP90 and PC. The RA12 was smooth and the remote nice and a few extras as a pre / power amp. Changed to the 8200CD and it was better than the RA12 a bit more detailed and open. Moved to M-Dac with a power amp and the difference was quite clear, timing, detail bass and top end all better much better. Unfortunately for me it showed up the flaws in my speakers also !!