I'll say up front that I've never heard the ODAC, but If I were considering it for myself, I'd fine the inability to play 24/88.2 khz material a pretty serious handicap. Of course one can use SRC and such, but I tend to like to leave files alone using no EQ, replay gain, or SRC, but that's me, but this may not be an issue at all for others.
-- Jim
Jim Rebman -- recovering audiophile
Equitech balanced power; uRendu, USB processor -> Musette DAC -> 5670 tube buffer -> Finale Audio F138 FFX -> Cain and Cain Abbys near-field).
s.e.x. 2.1 under construction. Want list: Stereomour II
All ICs homemade (speaker and power next)