Pure & Simple Digital to Analog conversion with Volume control
What more can you do after launching one of the best DACs available?  Develop one with a loss-less volume control, thus negating the need for an analog Pre-Amplifier. It would improve performance dramatically. Moreso we wanted one with incredible dynamic range. In order to do this we split the DAC modules so each processed half the bit rate. The first module processed the first 12 bits and the second from 13 - 24. We then, with some clever FPCG modelling, glued them together to produce 24 bits. The last 4 bits (20 -24) is known to be noisier than theose preceding it. This process has lowered the noise floor considerably which improved resolution. 
 
The lossless volume control is attenuated in the R2R ladder DACs via its reference voltage. The SDA-2, a new generation DAC module was designed to get the best regulation possible. The result of this process is an extremely high linearity, right down to -140 dB. 
 
It is musical, honors the Non-oversampling principle and simultaneously incorporating the technological progress that has been made over the years.