The Motu 24io is a balanced 24 in 24 out 96k converter. The system is simple. Analog to Digital conversion with no frills, no color, transparent and accurate at high sample rates. It’s all housed in a 1U 19″ rack with 24 balanced inputs and 24 balanced outputs on 1/4″ TRS in the back. Due to manufacturing efficiency and production streamlining some components may be chosen for price rather than accuracy. For example if the component is 2x more expensive and is only 110% better, it’s not necessarily a good business decision for the company to use the more expensive or more ideal component. The folks at Black Lion Audio in Chicago Illinois take modding consumer devices OP amps and capacitors and such seriously. Modification can yield slightly better specifications and clarity. While i’m not sure exactly what modifications were performed on our unit, we noticed a slight increase in clarity and openness in the top end. I’d assume some filter capacitors were replaced with higher specification talcum capacitors, and some surface mount OP amps were swapped in the audio path. While they no longer do the 24io mod, they do do other devices such as Behringer ADA8000 Alesis AI3, Apogee Duet ANtelope Zen Studio and Orion, as well as Avid HD Mods, and Avid Omni Mods. They also have products like Aureur Mic Preamp and Sparrow A/D Converter.