Audiostream’s Michael Lavorgna recently reviewed the Merging+ NADAC.
Listening to my system with the NADAC in it was pretty much pure pleasure. Over the course of many weeks, the NADAC delivered a super clean, super stable, highly detailed musical picture while not being fatiguing or unnatural sounding. It was easy to relax and enjoy all of my music and, perhaps of greater importance, music that was new to me.
You can read the whole review here.