It looks like a great product. My only reservation is this excerpt by the maker
"However, high-quality digital-audio conversion alone isn’t why DragonFly sounds great. How the audio data is transferred from the computer to DragonFly required particular attention from DragonFly’s design team. Remember that digital audio is stored on computers and delivered to DragonFly as streams of 1’s and 0’s. Making beautiful music out of 1’s and 0’s isn’t a case of simply getting all the music data from point A to Point B. Maintaining subtle digital timing relationships is crucial in order to be able to reconstruct the analog waveform that we hear as dialog or music.
Timing errors have long been the plague of digital audio playback, never more so than in recent years as computers have been pressed into service as audio source components. DragonFly uses a very sophisticated “asynchronous*” USB audio data transfer protocol. Rather than sharing crucial audio “data clocking” functions with the computer, DragonFly alone commands the timing of the audio data transfer, dramatically reducing digital timing errors. In addition, not all audio content is encoded at the same native resolution or “sample rate. ” DragonFly uses two discrete onboard “clocks” so that the math algorithms used to convert the digital audio data to analog are always optimized for the native sample rate of the audio file or stream being played. This ensures the least amount of mathematical manipulation to the native audio data, which results in fewer errors and better sound..."
Those claims fail to connect jitter to sound quality, they only suggest it. It is typical makers fluff. Whilst timing errors are a plague on digital audio playback, they were solved years ago. The use of computers as a source is just a variation of the same solved problem. There is no evidence asynchronous is better than other was of dealing with jitter. The idea that mathematical manipulation of the data is connected to sound quality is unfounded. There is not even any proof that fewer errors make better sound as the errors we are talking about are measured in picoseconds, or one trillionth of a second. The maker carefully avoids giving figures as they are correcting the already inaudible to make it even more inaudible, a pointless excercise.
It would be very easy to an ABX test with the Dragonfly to see just how good it really is.