Just got mine today.

I made a comparison between onboard Realtek chips and UD100.
Source: Asus A43S laptop. Headphone: Goldring DR150. No amp. Just straight from source to UD100 and to DR150.
Tracks used for comparison: Angels - The xx, To Lose My Life - White Lies, Swell Windows - Zee Avi, Lullabies - Yuna, Cough Syrup - Young The Giant, Madness - Muse, Set Fire To The Rain - Adele, Heart and Soul - Kenny G. All are FLACs.
Well, based on my listening, what I got are more or less same like what have been reviewed by others. Except that I think the bass is a bit exaggerated on bassy songs. Sound transition from right to left is absolutely a downgrade, I must say. It is more well presented on Realtek chips, to my surprise. The vocal somehow was overthrown by the exaggerated thumping bass. It goes deep, overshadowed.
For mids, sound is absolutely more refined and controlled on UD100, up to what i've listened so far.
I must say I'm a bit disappointed on the bass part but others, it is absolutely better. I don't have any other DAC to compare with so these are all I can say.
Worth the money or not? Well, it absolutely is if you want a budget DAC to replace onboard sound card.

I personally think UD100 can only drive up 32ohm cans. For comparison, I have to increase about 20% the volume on UD100 to get the same loudness as on Realtek chips when using iTunes player. On Windows Media Player, I need an amp to get the sound out. The sound is too soft.