Your answer makes sense ... but mr Watts seems to disagree completely (at least that's what I understood from the big quote posted here, more taps= much better sound). Don't have the time or enough curiosity to dive into that kind of math & acoustics so color me confused. I am pretty sure that it can be done with less that 4xSLI cards. Especially since they dont need a generic CUDA-core but one very specific chip that just implements a single algorithm. They already have good expertise with custom FPGA's and since they sell $5K+ DACs, the budget should be there too. Sounds like something for their next DAC ... the Chord Threesome DAC ... one Dave, two Chordettes and some 'special sauce'