jh901 wrote: 
> We first must come to agreement on S/PDIF.  If anyone is having trouble
> with prior point, then let's hear it.
Pretty much everyone here accepts that S/PDIF has shortcomings. But you
seem to be trying to establish an axiom from which we must all start any
discussion that those shortcomings must necessarily degrade playback
sound quality. But there is no hard evidence that the inadequacies of
S/PDIF do actually cause any audible degradation. Just because something
is sub-optimal in theory does not make it so in practice.

A lot of people take the view that there are just two things that can
affect the fidelity of a digital transport: bit-correctness and jitter.
Everyone agrees that S/PDIF delivers a perfect bit stream, so the
conclusion is drawn that if a difference is heard between two digital
transports, it must be down to jitter, and so the transmission jitter
added by an S/PDIF connection is held up as the culprit.

But you need to be very careful before drawing these conclusions. There
have been few properly controlled tests regarding the audibility (or
otherwise) of jitter. Two important papers are by Benjamin & Gannon and
Ashihara (see below for references). Both of these studies demonstrated
that jitter alone is inaudible on normal music signals at surprisingly
high levels - way higher than we see in pretty much any
competently-designed digital audio device.

Meanwhile, a lot of people completely overlook another factor that can
affect the performance of an audio system. Noise generated by the power
supplies and high-speed logic circuits in a digital transport (whether
it is airborne or on the ground plane) can affect downstream analogue
circuitry. If two digital transports connected to the same DAC sound
different, then it probably has nothing at all to do with jitter, but
may be down to RFI generating noise and distortion in the analogue
output of the DAC (or preamp). And this has nothing to do with the
protocol that is used to deliver its output. 

BUT: there is a far more likely explanation for a perceived difference,
and this is non-auditory clues. Scientific studies have shown time and
time again that non-blind comparisons of pretty much anything tell us
precisely zero about whether there are any real differences.

PS. Here are those references for anyone who is interested:

Benjamin & Gannon.
Theoretical and audible effects of jitter on digital audio quality.
105th AES Convention, 1998
Jitter added to digital signal between transport and DAC with a
hardware device.
Conclusions: uncorrelated jitter inaudible below 10nS rms on pure
tones;
uncorrelated jitter inaudible below 20nS rms on music
signal

Ashihara, Kiryu et al.
Detection threshold for distortions due to jitter on digital audio.
Acoust. Sci. & Tech. 26, 1 (2005)
Jitter simulated in the digital domain.
Conclusions: uncorrelated jitter inaudible below 250nS on music
signal.


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