I know you like the Transcend ASL/N-Code link, I haven't heard it but the dealer that demo'd the Discrete against my BG Decade had the option of using the Transcend as the source for the demo. His choice was a Chord Blu which he considered to be a significant step up from the Transcend with ASL. At the time I specifically asked the dealer about the differences between the Transcend with ASL against other transports using standard AES and S/PDIF, he said it was good at it's price point but was beaten by the more upmarket brands such as the Chord Blu. I was very impressed with the Blu in the demo, but I'm even more impressed with the Wadia.

As the Black Gate Decade was such a terrific DAC I did get another after selling the Discrete. In the back of my mind there was a doubt that the Wadia was better than the Decade and I needed to compare the two to be sure. They both have a very similar sound, taken in isolation they are both very good but the Wadia is the better of the two.

With regard to computer audio, I think it's just a question of cost, if you spend enough money on shielding, quality components, power supplies and cabling I see no reason why it can't match a top quality transport. I'm still reflecting on my conversation with Tony on this subject, in effect, an R&D project to build a PC based music delivery system that can match or outperform the best transports. The costs are likely to be high, well beyond my budget, maybe if there is enough interest in the Hi-Fi community it's something that we could undertake.

Regards

Gary