Well be believes that the line out will sound the same as any other DAC that tests properly so he listened with headphones as that adds another element and he found it wanting in that department.I don't trust this guy. I have my reasons. Cause I asked a very specific question under the comment section of this video, pertaining to why not doing a listening test with the analogue output of the Chord Dave DAC, (XLR/RCA)and he referred me to the headphone listening test he did.