My playback chain is laptop harddrive 44, 48, and 192 WAV files> i7 13th, nVidia 4060, 16GB DDR5 B(ut laptop cooling is obviously inferior to a liquid cooled tower)> HQ Player upsampled to 32/ 768 or DSD256> LAN RJ45 CAT6 (or USB via Supra Excalibur)> TP Link router> LAN CAT6 into the Gustards playing direct>
The A26 sounds better when fed DSD direct over LAN from HQ Player but DSD conversion of PCM files is resource intensive. I contemplated buying a better tower with i7 14th, nVidia 4070 Super, 32 GB. Which would cost $2000. And chew up 130 Watts. Just to play a song. My laptop shows 20W at the AC cord when playing PCM at the highest settings flawlessly and 85W for DSD, with skips.
So I purchased the Gustard R26 for $1600 instead since it plays PCM 768 native. And I can get something back from selling the A26 if I want. My new laptop that I am already stuck with plays PCM768 with ease. barely raising the power consumption from 15W to 20W. Attempting PCM to DSD 256 even using the lesser sounding UL modulator is pegging something when fed with 192 files to 85W and skipping even on this relatively wimpy setting. In between the skips, or with 44.1k files that do not skip, I can still get a good, level matched comparison between the A26 playing DSD 256 direct over LAN, and the R26 playing PCM 768 NOS direct over LAN.
I'm happy to say that the R26 sounds better anyway. So I can save from buying another more expensive computer.
Drum kit is more spacious and pristine. Electric guitar amp hum is located and attached better to the amp. The bottom string of finger picked acoustic guitar is more clearly attached to the guitar body of the instrument with the rest of the strings for examples of the more coherent sound of the upsampled R26. DSD does make the A26 sound more organic and natural and does a good job on center vocals, making the R26 sound a bit cooler, but at its best with the computer that I have, with ASDM7EC-super at DSD256 for the A26, the R26 is snappier, blacker, deeper and wider and at the same time presents at a more coherent image with every sound more in its place.
I don't own or stream a single DSD file and probably never will. So It's nice that there are great sounding PCM DACs that don't need any conversion to SDM anywhere. I would happily buy an R26-Super that would eliminate the DSD decoding hardware all together and put the money toward an additional parallel resistor ladder for the PCM to improve the poorly measuring low level linearity and distortion. I can only imagine where the sound quality of PCM native will continue to go with great products like some next gen Schiit Yggy, Holo, or Laiv DAC advancing this tech, and building the decoding to take full advantage of these outboard upsampler/ filters like HQ Player.