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Anetode:- I think you've pretty much got it! Although I wouldn't underestimate the number of "inept boutique products" out there.
The reason I've recommended the Lavry da924 (or the more consumer friendly version, the da2002) is simply because it has been a standard used in many world class mastering studios for many years. Amazing really that in this fast moving area of technology that a roughly 10 year old design is still at the top. However, I'm sure during the last 10 years that technology has allowed for the same or almost the same level of quality for considerably less money. A worrying trend I see though is that many DAC manufacturers are not aiming at the best quality but at the biggest numbers. Presumably driven by marketing departments who obviously feel it's easier to sell bigger numbers than it is to sell quality. Even to the point that bigger numbers mean worse quality! The marketing seems to be working, I wonder how many audiophiles are under the impression that 24/192 (or even worse 32/384) is higher quality than 24/96 or 16/44.1? Might be interesting to find out!
G
For 16/44 music? I would bet more than half of us.