The November 2013 issue of SoundStage! has a wonderful review of the MOON Neo 380D Digital-to-Analog converter.
Graham Abbot concluded his editorial as follows: "I'm not surprised that I liked Simaudio's MOON Neo 380D, given that it was engineered by the same company that produced my favorite source component of all time, the mighty Moon Evolution 810LP phono stage. And it's nice to see that at least some of the thinking that has gone into Simaudio's flagship products has trickled down this far. At a base price of $4350, the MOON Neo 380D isn't cheap, but its performance is commensurate with its price. It's a sophisticated machine that's simple to operate and capable of reproducing music with true beauty, and it manages to do this with lowly old "Red Book" digital right on up to 24/192 recordings, making all stops in between. ... and the Simaudio MOON Neo 380D makes digital files sound like music."
You can read the online version of the review here.