YES YES YES thanks you! Finally some sanity! I'm going to lose my mind if I see another idiot talking about how great (or crappy) a DAC (or whatever piece of gear is), then link to the ASR "review" of it as their evidence of how good or bad it is.
Equipment can measure identically and sound very different. Measurements do not describe how something sounds when listening to music. Do you listen to sine waves and frequency sweeps or to music? I listen to music!
When I first got into hifi, I was lucky to talk to Richard Vandersteen. His focus was always on natural reproduction of live music and taught me that phase, transients and timing were essential parts of 'real sounding' music that didn't show up on frequency response graphs.
Almost all dac measurements that I have seen focus on frequency, distortion and signal to noise ratio - certainly an important part of reproducing sound. But in my experience actually listening,there are subtle but important components missing. And those cues, though subtle, play a role in how our brain processes sound.
There may be others, but I only know of two companies that are as focused on time domain reproduction as they are with frequency: Schiit and Chord.
They both use proprietary filters to correct for time and frequency.
In theory, there is enough information in 16/44.1 digital signals to completely reproduce the original analog signal - in practice, this is very difficult.
Delta Sigma dacs produce a tremendous amount of noise and distortion when they decode signals - this is corrected for with noise shaping filters - which are quite complicated and tricky to implement well and usually built into the DAC chip - the interface to analog out is also difficult to do well and is often the primary difference in sound, even when vendors use the same chips.
R2R dac implementations tend to do better with timing, but less well with frequency response.
Both chord and schiit have unique methods to get around the challenges of delta sigma and R2R designs...
The article referenced on this page digs into the technical details of sampling theory and does a better job explaining what I referenced above...
https://chordelectronics.co.uk/news/explained-rob-watts-filter-technology-in-chord-electronics-dacs/
Now, not everybody believes this OR hears it, but it makes tons of sense to me.
Interestingly neither schiit nor chord eschew the importance of measurements - they just believe that what we measure doesn't tell the whole story. Both Rob and Dave have been at this game for a LONG time - trying to solve the same underlying problem - though in somewhat different ways.
For the record, tap count is important in Dave's design of multibit too - the original yiggy had a tap count of 16,000... Compared to the few hundred in most delta sigma designs...
I'm not sure this is true, but I believe schiit tap counts scale differently due to multibit decoding compared to chords approach, so I don't believe they are directly comparable - but what I find interesting is that they seem to point to the same underlying theory about what is missing from basic delta sigma design.
And it ties back to the same thing I learned all those years ago from Richard Vandersteen - whose speakers are renowned for smooth, accurate, 'real sounding' music reproduction.
There is much more to good sound than precise frequency and low distortion.