Quote:
Originally Posted by AS1 
90% of the people on this forum agree that a high-end DAC really does make a worthwhile difference.
I'm still surprised about the far from subtle difference between my DAC2 and TC-7510. The DAC2 sounds a lot more refined and involving.
IMHO source comes very close in importance compared to headphones, possibly even most important. So far, it was my most appreciated upgrade.
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90% of the people on this forum are either guests trying to figure out what to buy for a first headphone or people using mp3 players and stock soundcards as their source. Perhaps it's true that 8 or 9 of the remaining 10% would agree that a dac improvement is worthwhile, but the number who have (and can afford) high end dacs is really pretty miniscule in terms of the whole community, I think. What's more, I bet that less than one percent would say that dac choice is more important than headphones. Any weak element in the chain is a bottleneck for the end result, but headphones are the element that makes the greatest outright difference in how the whole thing will sound-- two great dacs on the same amp and headphone will show a subtle but potentially key difference, but nothing compared to if the headphones were the variable. This isn't to say that the dac isn't important, I fully agree that it's silly to buy a great amp and expensive headphones and then run them out of a poor source.
Quote:
Originally Posted by xenithon 
The DAC chip is but one of many variables. You need to consider things like output stages, power supplies, separation between the analog and digital domains, filters, word clocks, and so on. The way these factors are designed/implemented, and the DAC built, can often be seen in the finished product
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All those things are absolutely key, and I think anyone venturing into a high end dac purchase should familiarize himself a little with these parts and their implementation, to gain some immunity from the other two elements that have a huge effect on price: casework and voodoo.