reality-check: the transport I use is a Sony *711* CDP that was modded by AudioSynthesis to be a Transcend, and then upgraded to Ncode.  The casing is not substantial.  Any A/B on the Ncode toggle has to be judged within that context. So, I'm putting my hand up to say that although I bought a real bargain (£240 inclusive of upgrade), if build is significant, then there is scope for improvement.  Still sounds good though on the isolation cones - having previous sat on part-inflated 10" inner tube!