Quote:
Originally Posted by
Yoga 
There is no such thing :¬)
You will have personal tastes, and DAC's will either match, or not match them.
As with all audio - it's entirely subjective - another's best is another's worst. There is no such thing as an objective opinion on experiencing sound. Just had this conversation on another music forum.
The post above is an illustration for this, Willakan has just labelled the Benchmark 'perfect'. Many (many) people call it dull and lifeless. Each to their own!
I am of the opinion that whilst you may choose headphones, or even amplifiers to colour the sound to your preference (tube amps that is), a DAC has one job, which is to convert digital information to an analogue waveform in the most mathematically perfect way possible.
If someone says the Benchmark is lifeless, it is because they prefer sound with distortion (nothing wrong with that), or the recording is lifeless. With amplifiers, it is perhaps possible to argue the merits of pleasant distortion, but I am not of the opinion that a DAC should be a component that adds some pleasant modification to the sound.
If the Benchmark sounds lifeless, it is because the recording is lifeless.
I haven't actually heard the Benchmark (dons flame-proof jacket). I am going by multiple sets of measurements and objective reviews that demonstrate that it is as close to perfect as the human ear could ever require and probably more. To be honest, I doubt DACs that are quite a bit cheaper and measure well (say the Cambridge DACmagic) could be distinguished from the Benchmark under proper listening conditions - that is, eliminating subjective bias.
A DAC has one job, which it must do measurably well. IMO, a coloured DAC is a broken DAC.
TL;DR: It is easy to qualify DACs by absolute criteria. The idea of adding colourations to your audio from the first component is not one I endorse, hence I stand by my opinion that the Benchmark reproduces the recording with absolute transparency - that is, IMO, proven and beyond criticism.