Let’s go from one unfair comparison to an even unfairer one, shall we? Further stepping up the game and changing from the Aqua DAC to the CH Precision C1 DAC, interestingly, the COS does not yield to the big Swiss duo in terms of transparency, neutrality, or even the overall level of detail and nuance. Where the big boys do differentiate themselves is by providing seemingly deeper and more authoritative bass, deeper soundstaging, and richer tonal saturation. In that regard, the COS seems even more stereotypically Swiss than the Swiss duo. As it stands, the D10, also in its Mk2 guise, still reminds me of the Weiss DAC502 which costs nearly double. Just as with the Weiss, really, all that I could desire for the D10 is a bit more liquidity, delicacy, and tonal saturation. Even so, the D10 offers awesome value for money. If high resolution, transparency, and utter neutrality are paramount and the budget does not stretch, then the D10 should definitely be added to the shortlist.