I thought there was definite disagreement between some of the participants concerning Meitner's performance vs. the tubed stuff.
Yep, different people like different things and what appeals to some does not appeal to others.
My views clearly differed from Oscars on the DAC's.
Neither comparison was really a fair comparison though.
Like Oscar said, we used a SACD hybrid on both units and so the Meitner played the SACD version while the DAC-60 played the standard version.
The Meitner had the edge in resolution in that comparison. To me it sounded a little sharp and analytical and the noise floor was higher than I am used to so it stood out to me. I did not find it musical to listen to.
The DAC-60 gave up resolution in the first comparison but was smoother and more musical to me. The noise floor was lower as well.
Next we compared standard CD's on both units. To me this one wasn't really that close. The Meitner gave up its edge in resolution that it had before and had nothing on the DAC-60. Vocals had a rough edge to them and was harder to listen to. It had a very digital sound.
Immediately I noticed the DAC-60 to be much quieter in this comparison. The noise floor was much lower and low level detail was much better. Vocals were more focused and sounded more lush and more emotional. Music flowed and was enjoyable. It was more like listening to analog.
The guy to my right pointed out that with the DAC-60 he noticed that as the piano moved in scale the microphone caught the movement and you could hear it in the sound stage. With the Meitner you could not.
The guy to my left noticed, in a quiet passage, that he could hear the peddles on the piano moving up and down. I noticed it too as well as a guy in the audience that coughed and some low level crowd voices that on the Meitner was all just back ground noise.
The unfair part was that the Meitner was plugged into some kind of power conditioner while the DAC-60 was plugged into a Dodd Audio balanced power supply. I am sure that the Dodd unit had something to do with the low noise floor and imaging advantages.
For what the Meitner cost though, it should come with its own balanced power supply.
Anyway, that was the DAC comparison in a nutshell for me.