My Tag AV32r SP has just returned from Tag having had the192 kHz DAC's Fitted. Much improved on the 94kHz Dac, much clearer and open and a wider sound stage. I would recommend anyone who is thinking about upgrading their DAC's in the AV32, to do so. I had the 192kHz DAC's in my Tag DPA 32 Pre/Dac, but they didn't sound as good as they do in the AV32. Strange really, I was expecting them to be alike. Tag have also Fitted a Digital Tape loop . Can someone explain what this is and more importantly an example of how I would use it? Cheers.