It may seem depressing until one steps back, and pauses for breath, to understand in more depth the mathematical information theory, and the physical implementation constraints that face all dac designers.
Firstly all dacs are based on Shannons information theory - and one consequence of it is that a data signal (eg PCM) can be perfectly converted back to audio, if you use an
infinite number of taps, and an
infinite number of data samples. Based on those criteria alone, every dac ever made (or can be made in future) represents a compromise, because they use only a small fraction of infinite taps and data samples. This includes even Robs dacs, because even 1 million taps and hundreds of data samples in parallel, represents far less than infinity. Having said that, his dacs are the least compromised dacs currently available to the general public. Rob has posted many times that the next big question for him, is whether 1 million taps and hundreds of data samples in parallel, represents the limit of data conversion, beyond which the human brain can detect no further musical improvement. That question can only be tested/answered by him developing/testing the 2M scaler.
All dac designers and manufacturers are well aware that their products represent a compromise, compared to the mathematical perfection possible with infinite taps and data samples.
Secondly you need to consider how Shannons mathematical theory is physically implemented in practice.
Robs research over the decades is demonstrating that minute levels of noise in the dac ground plane, have negative impacts on the ability of the human brain to process sound, to accurately distinguish the stop/start of music transients.
This noise can have multiple root causes, including the oft mentioned RFI, or electrical noise transferred along cables from power supplies, music sources, etc. Overall this means that even if dac designers and manufacturers could develop a no-compromise dac with infinite taps and data samples, all their efforts can then be compromised by a physical design that allows the ingress of any minute amount of RFI or electrical noise.
All users of dacs now live in modern environments awash with RFI or electrical noise, unless they live in the middle of a huge desert, with no neighbours, no public power supply, no phone signal, no AM/FM radio signals, no electrical routers, fridges, a/c units, etc. Anyone who claims otherwise is deluding themselves. All owners need to appreciate that operating their hifi, dacs, etc without any compromise in the modern world is impossible, unless one forgoes phones, radio, power supplies, electrical equipment, etc.
This is a good point to reflect on the context of
@dmance posts, because no matter how much effort Rob or other dac designers put into filtering out RFI and electrical noise, their gear is going to be used in 'hostile' environments.
@dmance is merely pointing out that owners do have various options to make their music listening environments, as 'minimally hostile' as possible, in order to allow their dacs to deliver the best level of music reproduction that is possible in such an environment.