I have searched around and found that all soundcards are muddier than the EMU 0404 USB,
That is an absurd statement, unless you have examined all the major soundcards on the market, the better ASUS cards for instance are superbly transparent.
My ears are sensitive to muddy sound, and the Benchmark DAC-1 definitely has it
That is simply not true, as mentioned earlier the Benchmark is very low noise, very low distortion and has a very flat FR, it is very transparent
, it puts a blanket in front of the sound which cannot be ignored. I have made many direct comparisons with it.
How did you level match for these comparisons ?
The DAC-1 is dark, muddy, blurry, boomy and slow, but still more transparent than other DACs like reference dCS stacks and CD players from Cary Audio (which were supposed to be transparent).
DAC-1 has slightly more bass than the EMU, but overall it's much worse. EMU is super clean, quick
The EMU is certainly technically very good but what do you mean by quick ?
and transparent, it's like opening up a window to the music compared to the grainy DAC-1.
What do you mean by grainy ?
I made this comparison when both were using SPDIF from the computer.
How long was the switch over time, once you have a gap of a minute or more all bets are off, did you use the headphone amp stages on both, how did you check that the levels were the same ?
When switching to USB, it becomes even more transparent. People who don't like the EMU, I think their ears are too slow from old age. I'm a young girl so I can hear the music properly. Music is supposed to sound like real life, not muddy.
You should have better high frequency hearing. That however does not mean you are better at making an objective judgment. Seriously how do you know that what the Benchmark outputs deviates from its input signal ?. Many people mistake excessive brightness for transparency, but again both the Benchmark and EMU are as close to transparent as you could wish, the EMU does have a rather high output impedance (22ohm) on its headphone socket which might skew the FR depending on what headphones you use.