ipaddy
human bean
The AKM DAC, the AK4499EQ used is AKM's top flagship DAC and same one used in the SP2000 flagship player. The two ESS ES9068 DACs are also near the top of the line for ESS. Most people would probably consider them "decent" DACs. Granted, it also depends on the tuning and implementation. You could have the best DACs available and if they are implemented poorly, then any product is going to sound bad.
The A&futura or "future" line of AK players has always been since the launch of the SE100 over two years ago about experimenting with new technologies and pushing the envelope of what can be done with a portable player. The SE100 was the first portable device to use the ESS ES9038 DAC, which was never before used in a portable device because of the high power demands and the difficulty in maintaining a low noise floor with the power demands.
We've found people prefer certain DACs more depending on the genre they listen to. With the SE200, you can listen to Rock for example with the ESS, then switch over to the AKM side for the Jazz or classical.
When you say " The AKM DAC, the AK4499EQ used is AKM's top flagship DAC and same one used in the SP2000 flagship player," exactly what is the implication I am supposed to draw from that? That having this DAC means it will sound like the SP2000? If not (and I would tend to think not), I have no idea what that is supposed to tell me.
My point was that rather than having two DACs (or three, I'm losing count) for a given price, one DAC could have been the highest quality obtainable for that price. Now you are telling me it's got the same DAC as the SP2000. So I should not buy the SP2000, because I get the same sound by choosing that DAC in the SE200? And if not, what does it mean?