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After having the RAKK II in place for a little over a month, I can say it is an excellent component. The upsampling has different effects on different CDs based, probably, on how they were recorded. Some older CDs that were almost unlistenable on my Harmon Kardon CD player really bloomed and sound excellent. Other music has fared even better, giving Vinyl a run for its money. I use an Apple TV as a music server and run an optical cable to a coax converter box I got on the web. For convenience, this beats all.
The output stage is the balanced line stage from Dave Davenport. Dave describes going through various resistors to find the best mix for his stage and I don't doubt it. The only tweak I applied was to replace the parafeed capacitor with two Angela Tin Foil caps 1uf each to make up the 2uf capacitance required. To my ears these caps are the bargain of the year. I would bank these together before using any large value cap in my signal path, and that inlcudes fancy oilers.
All in all it is a great stage and I am working on a balanced amp to complement the line/DAC stage.
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