I echo what Andrew is saying, and then some.
Let me preface what I’m about to say with the following: I’ve had the Network Bridge for quite some time and have been happy with it feeding my Berkeley Ref. 2 DAC, compared to previous alternatives. Recently my dealer came by with the Vivaldi DAC for me to listen to in my system. It became clear fairly quickly that this was a better DAC in all respects, for what I listen to when judging how well my system is delivering on what I think is important in a reproduction music environment. Soon the DAC went back to the dealer.
However an opportunity came up for me to swap out the Network Bridge for an Upsampler. I purchased it, despite the fact that I wouldn’t be getting the new Vivaldi DAC for many weeks.
Boy what an upgrade this has been. I’m surprised at how much more focused, fleshed out, and dynamic the system sounds – and this without the upcoming Vivaldi. And this with just passing 44k Redbook w/o doing any upsampling. Guess I’ve been starving the Berkeley all this time. Upsampling is nice bonus, as I’ve not found using Roon for this purpose all that I’d hoped for. I suspect the Upsampler will only magnify the differences between the Berkeley and Vivaldi DAC when it arrives. At the moment, the Upsampler a tad cumbersome to use with the Berkeley, since the latter cannot handle anything more than 192k PCM. The NB was able to downsample as needed, so a plus there. When the Vivaldi DAC arrives all the current issues will disappear. Just awaiting an additional digital cable to match my existing one for dual AES connection. Have a nice Transparent clock cable in hand. So, it’s just a matter of time for the DAC swap out to happen.