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If I could I would invite everyone to my house who does not think that there is a difference in sound between DAC's and improvement in sound as you go up in price I would. My system is so revealing of changes in DAC's and USB cables.
reading other peoples comments and experiences, watching youtube videos, etc etc, while useful, only gets you so far, and does not substitute for personal effort and trial - trouble with trying to figure this out with second and third hand sources is that sometimes it is hard to know the credibility and motivations of those who are broadcasting such info...
I can understand why people think there is no difference. I have participated in CD player and DAC blind comparisons where I and others have failed to discern differences. I have passed a number of blind comparisons too. I have found that I can more reliably discern differences when I relax and just listen to the music as compared to concentrating on some aspect of the sound, like definition on deep bass notes or the air around cymbals. Put on a great recording and disappear into the music. When Norah Jones' or Diana Krall's voice makes the hairs on my arms stand up. When it sounds so natural, unrestrained, open. I have failed comparisons using this method too, but it has really worked for me on a number of occasions. Including a recent comparison between an older TOTL DAC vs a newer Stereophile A list DAC and after listening to both for a couple of hours (and equalizing volume levels), I correctly identified the DACs on 10 of 10 trials. Much better than some kind of "technical" attempt where I'm playing some short passage (5-10 seconds) over and over again, trying to pick out a difference. I do feel that in many systems that there isn't much of a difference. I own some inexpensive speakers where I would not bet upon my ability to hear differences.
...I have found that I can more reliably discern differences when I relax and just listen to the music as compared to concentrating on some aspect of the sound, like definition on deep bass notes or the air around cymbals. Put on a great recording and disappear into the music. When Norah Jones' or Diana Krall's voice makes the hairs on my arms stand up. When it sounds so natural, unrestrained, open...
Resolution and hearing minute details is one character of a home audio system. For a lot of us it's way down the list of most important qualities...
It all comes down to performance and anticipation bias. I learned some years ago from a former Circle/ owner how to perform listening tests. A true evaluation is not a listen, rinse, repeat (ABX) exercise. To truly discern differences and superior changes one has to make a change, live with it for a week and then go back to the original configuration. Itis then when an educated, unpresured choice can be made. At that moment in time you (we) can make a decision as to what configuration is best. I that few minutes the listener will KNOW what is better. It ain't brain surgery. It is educated, experiential determinations. Ya' gotta' listen...deeply... listen.The biggest stumbling block to this is the impatience of the "gimme now" mentality too prevalent these daze. The methodical determination of system consist takes time. Get over this.
If anyone does not believe there are differences among dac's and that high end dacs don't sound different, they need to give a listen to the Bricasti M1 dac. Anyone that went into the Bricasti room at Axpona about 4-5 years ago was blown away. There was no digital sound at all. The music was holographic and floating in air. It was stunning. It was the best sounding room at the show as far as I was concerned.Also, give a listen to the PSA Direct Stream. It has tremendous air and transparency with a huge sound stage and spacing between instruments is the best I have heard. Also listen to the Exogal Comet Plus. I wrote a review on this DAC for Exogal and it was holographic and 3d sounding to the point it sounded like there was surround sound in my system. I have also heard some of the higher end Aqua DAC's and they are beautiful sounding and have a very analog sound. The best tone and texture that I have heard with piano and vocals was the Marantz NA11s1 DAC that I owned briefly. It was just stunning. Unfortunately, it was too forward in my system with overpowering bass, otherwise I would still own it. My current Luxman DAC is warm, detailed and analog sounding. It has excellent depth and big sound stage. It is a little colored and has a touch bass bloom which I like. Vocals are sublime sounding. One of the most detailed and resolving DAC's that I have heard was in a friend's system and fellow AC'er is the T+A DAC8 using HQ player at 8x DSD. Other DAC's that I have owned or heard in my system or friends are the Cary 200t, Hugo Chord, Qutest (which is a fabulous dac if you upgrade the power supply), Exasound, Bryston BDA-1, Lampizator, W4S DSDse with femto clock upgrade, Yggdrasil, ifi tube dac, Big Ego, AQ Dragon Fly, Modi 3, Vinni Rossi, AVA Ultra hybrid DAC the last gen AVA DAC, and a few others that slip my mind. All sounded remarkably different!Another thing to keep in mind is that the computer or server you are using influences the sound and especially the music player. JRiver IMHO is midfi sounding compared to Audirvana, HQP, Hysolid and Bug Head. From what little I have heard of Roon, it is very good sounding but sounds better with HQP embedded. To me, many of the various versions of Bug Head sound the best but it is a pain to use. I use Audirvana for more casual listening and I like how airy and transparent it sounds. And lets not forget about the type of music and quality of the recordings.I did not need to live with these DAC's to hear the differences. They were readily apparent within a minute of listening. I really don't get this discussion as CD players can sound remarkably different. If you don't believe that, give a listen to the Marantz SA-8001 and the Cambridge Audio 840c back to back. I owned both at the same time. Ended up keeping the 840c.
If you look at the recommended components regarding DACs at Stereophile, the majority of them do not use off the shelf filtering. Instead, many of them use custom filtering, upscaling, or both. This is why DACs have improved markedly over time. Rob Watts of Chord explains that what motivated him to develop his version of DACs in the Master Design Class video, available on YouTube. He basically said that digital music at that time just didn't sound very good. He worked out mathematically that it would take one million taps in order to get CD quality files to sound like music. He also explains that he needed to modify filtering significantly to get snr down below audibility. The custom filtering gets the time-domain playback right, which to me, has been one of the Achilles heel of digital playback. At one million taps, digital harshness disappears, so whatever harshness is heard is on the recording itself.