its not quite the 740 either, although im not sure that anyones going to notice.
the 840 uses both upsampling chip and dac chips from analog devices
the 740 uses the anologue devices upsampling chip aswell, but the dac's are... i forget. wolfson iirc
both of them, according to the C.A site, are not 192khz, but 384khz.
The dacmagic uses the same dac's as the 740, but gets its upsampling done from a 192khz texas instruments chip.
How will this 192 chip compair with the 384 one though? Were used to just 44khz so the leap to 192 is great, but will we really notice doubling it again. Point of deminishing returns? I think the components used after the dac are going to be of greater concern. All 3 units had the swiss? influeance that the other units in the range dont get. The dacmagic has a set of 3 filters to play about with though, and im not sure that the players do. It also majors in jitter.
I think the dacmagic will be 740ish, with a bit of leaway.