Hi all,
I won't have believed it myself, but a couple of my mates have been experimenting with these. I have heard them compared to a PC/DAC, Marantz CD player with/without DAC and my Transporter and they are in the same league (or better?).
http://www.wdtvlive.com/They have found a good DIY PSU, using USB memory sticks rather than USB HDD and a good DAC are required for good results.
I am not sure which model I was hearing as it was just a little black box to me, but it think futher investigation is required.
BTW: It requires a TV.
regards