Why I have chosen R26 over 26
Among several considerations, I thought about how natural music sound versus recorded and played back music.
When I have attended live concerts with acoustic,
un-amplified instruments, I have
never heard pinpointed (or holographic) sounds. A "sharp stereo-image" does not happen in real life. A singer in a concert hall or church far away will not be placed anything near precisely when using my ears. Why? Reflections from walls and ceiling masks the direct sound profoundly. A saxophone playing in the living room also throw off large amounts of reflections via the walls, floor and ceiling, which makes it very difficult to hear where exactly the saxophonist is standing. Often the concert experience will have a sense of distance (depth) and violent dynamics.
Instruments clearly coming from the far right or left? Yes, but not in the artificial way with speakers (or headphones) where it is clearly placed, and little sound reaches the ear on the opposite side of the head. If there are sounds coming that way in real life, it's typically from someone in the audience, not from the scene.
Sub bass? Not much, if any. Upper treble? I have
never heard "extended highs" or "sharp" (as in lots of treble) sounding instruments, nor an "airy" sounding concert. The real concert experience sounds more like "rolled off treble", even though that doesn't "sound good" when sitting with your "high fidelity" stereo set. At least one important reason is that
treble looses energy faster than mids and even more so than bass. So, in practice, the distance from musician / singer to the ears of the audience "rolls off" the treble. Another factor is that the recording engineer has the microphones placed close to the instrument or singer, and may add to that by turning up the treble because it adds definition etc.
If you compare the natural qualities versus what the reviewers say about the strengths of the two DAC's, it becomes clear to me that the R26 is the one that conveys the most real or natural sound. The A26 may sound more impressive, and it may reveal more subtle details, but I doubt it will sound more realistic - as in actual, real life.
EDIT:
Comment by pro orchestral woodwind soloist to my description above regarding live acoustic music.
https://www.head-fi.org/threads/gus...ng-music-bridge.963630/page-398#post-17565716