I think anyone that believes the ODAC has crossed the line into total transparency will most likely believe the AKD-23S has as well, right? so... these two DAC's should sound identical, edit: from that POV.
Likewise, that indicates the Buffalo DAC using ES9018 will sound identical too, there is only one kind of transparency, i.e. the DAC is "not there".
The most apparent differences I can see, the AKD-23S uses a different USB module (HiFace) and the LME49610.
If you believe that the ODAC has crossed the threshold of audibility, it]'s coherent say that if you heard a Benchmark, a Weiss, a Lavry, a Prism, a DacMagic, or a MF DAC1, you know how the ODAC sounds, since they all sound the same.
If you don't believe the that the threshold of audibility was crossed, then you should also know that between the first and the latest revision of the ODAC, both of them using the ES9023, some 10-15 dB of dynamic rage was gained, implementation is everything.
So saying that 2 DACs sound the same, considering you have no idea of how the DAC chips were implemented is a tad presumptuous, unless you consider that hthe AKD-23S has achieved perfect transparency.
So if I understanf your pov, the Weiss DAC 202, the Oppo BD-95 and the Anedio D2 all sound the same? They all use the ES9018 after all.
Edited by khaos974 - 5/8/12 at 9:03am