I'm curious, it seems in the current discussion one of my questions is creeping in again. What are the exact mechanisms by which an R2R DAC sound better than a D-S DAC? I have very little doubt that some of the better R2R designs we have been hearing about in this thread are actually more musical, better sounding DACs as compared with many of the garden variety D-S DACs, but it does seem reasonable that the real difference in the sound could be mostly attributed to the digital reconstruction filters and or the analogue stage of the DAC (as well as the digital input stage). So if this were at all plausible then couldn't a D-S DAC that was equally well designed in these key metrics sound equally as good? I guess a related question of mine would be is it the R2R design that allows the digital filters to work as implemented in say the Theta's and the Yggy? If I have misunderstood this discussion my apology.