This is the third device, I have tested so far equipped with ESS9281C Pro DAC Chip. So the sound signature is quite familiar to me. Yes factory-applied DSP could alter the sound a bit but overall the sound signature is the same. The lower frequency part in Beam 2 is Mid-bass oriented. The main emphasis on the Mid-bass rather than Sub-bass can easily be noticed. But that doesn't mean that the sub-bass section is off, in fact with the MQA tracks Sub-bass area is quite enjoyable. On the other hand, speed is very fast and accurate which creates an overall tight and punchy bass with moderately decent IEMS. The quantity may not too much but the quality is much superior in comparison with some other DACS. Songs like Instant Crush' by Daft Punk sounding less boomy and notes are punchier.

--------------- Click here for detailed post ---------------