dafiend wrote: 
>  ".. All properly designed DACs should be transparent (i.e., sound the
> same). .."
> 

I hope you are not including the ones provided in every computer,
smartphone or tablet as part of those. There are plenty of poorly or
cheaply designed DACs out there, then.... :-)

I agree that there are chipsets out there that prolly provide all the
resolution we'll ever be able to hear, but their environment still need
to be designed with care and without taking too many shortcuts.

But I have to say, considering the fact the DAC2 in my main system is
over 12x the cost of the little AE D1 in my computer setup, I am amazed
by the sound of the latter every day. But the latter also shows how a
properly designed DAC absolutely murders the cheap, built-in DAC in a
standard computer motherboard. 

...paul



...pablo
Server: Virtual Machine running Ubuntu 12.04 + LMS 7.7.3 on VMware
Player
System: SB Touch --optical->- Benchmark DAC2HGC --AnalysisPlus Oval
Copper XLR->- Creek Destiny Power Amp --AnalysisPlus Black Mesh Oval->-
KEF LS50
Other Rooms: 2x SB Boom; 1x SB Radio; 1x SB Classic-> MusicalFidelity
M1PWR -> Totem DreamCatcher
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