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while i value measurements, they're not an indicator of absolute sound quality. this may sound flip, but some people want to listen to a recording, and some people want to listen to the real thing. there will never be an agreement on what is "accurate"..
Accurate can only mean one thing in this context - and that's too the signal. If you want to hear the real thing, go to a concert - you're never going to get the "real thing" on a system made for reproduction. It's like trying to extract lossless information out of a 64 kbps MP3 - if the information doesn't exist there isn't magical recovery of it.
If someone says they like the subjective or instrumental qualities of a transducer that's one thing, but it's still not "real" or "accurate".
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getting the best out of your DAC with a bit-perfect conversion to analog is a hurdle. while i prefer my y2 to the BM DAC1 with any amp driving K702, the DAC1 partnered with a sympathetic amp and cans can sound amazing. the DAC1 is a benchmark.
The Benchmark DAC is one of the best engineered models around - I don't think you need a "sympathetic amp" (though I'm not exactly sure what you mean). You may prefer a different sound though - which is okay - as long as you understand it's not reproducing the signal as close as possible. I'm of the opinion it costs more to go after a tuned sound you enjoy though than reproducing a signal properly (for the most part).
Of course, if the Y2 is fully built out I doubt you'd tell a difference.
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amps have different flavors and different topologies that can work better than others depending on the cans and source.
there's no magical percentage or formula.
After a certain point though the differences in the topologies (in solid state) begin to matter less and less at an extremely fast rate. If you're going to fight over .00001% THD for example than there's an issue larger than the amp
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Shike,
IMHO, while i prefer the B22 with the K702, the M3/o11 partnered with the K601 represent a pretty firm benchmark where the the law of diminishing returns kicks in hard if you value "the recording" and "hi-rez" while still being able to emote emotion. the B22/K702 do this better, but at a cost.
Actually, the K601 is a better transducer for reproduction (it's flatter, offers better square wave performance, and similar THD below 1%).
As for the B22 v. M3 - I stand by what I said earlier. As long as you meet the requirements and measure well enough there isn't going to be an audible difference. Heck, a Mini^3 could drive the K601 sufficiently well within spec (I've done it). A lot of exotica amp designs are redundant musings to a certain point to appease the tweako superstition crowd that plagues high-end audio. Now the same wouldn't hold true trying to power a HD650 - it has an impedance curve that can hit 600ohms and drive the amp to clip over a good chunk of the range. So making sure the amp is sufficient for the transducer (or that you limit which transducer you use) is important.
If you like the sound of the B22 and the K702 though, no one's stopping you. While not as accurate it's still closer than many and has low distortion It may be up someone's ally if they like the FR tilt towards treble with a bit of bass roll-off. Personally, I'd get an accurate system and just use an equalizer - but that's just me