Funny you should say about the resin, I remember when Hifi choice (several years ago now) reviewed some of the more expensive add-on DACs (over £1000) and, simply by looking at the technical results, could tell the precise chip-set used - despite the manufacturer en-casing them in resin etc. Turned out quite a few of them were using the same chips as in one of the considerably cheaper QED range.
No doubt all the additional cost was in the casing
p.s. must remember to re-read the Lavardin amp review ...