Hello, plga,
I've been a 'gon member for many years, and selectively read these weekly Discussion posts, if I find them pertinent to my own 2-ch system. Never before have I found as much useable information to narrow my search for a new piece of gear, as I have here.
This is the first occasion for me posting a response, and it's with deep gratitude that I thank you for the outstanding information you provided here. I especially liked your positive comment re. PCM 44.1 (NOS), and have moved that factor to the top of my "criteria list", in the search for a new DAC.
I also must thank Andrew Kelley for launching this discussion, which has enabled me, far more than the hours of routine 'net searching through reviews, etc., to advance much closer to selecting a new DAC for my system.
I currently have the OPPO UDP-205, which uses dual ESS ES90238PRO Sabre 32-bit/8 ch. dacs, as well as a Cambridge Audio 851D, which uses dual Analog Devices AD1955 24-bit dacs. Both of these units are 2+ years old, and have, to my ears, similar sonic characteristics, both erring slightly, but sufficiently, to the bright side, to encourage me to sustain the search for an upgrade.
Based solely on published product reviews, I had decided on the Kitshune Spring 2 (new model), Level 2 ($2000), but am now very much intrigued by the comments here for the Lampizator Amber A, and the Ayre Codex.
Over time, as I've needed to sensibly compare DACs, I've found it necessary to determine the specific DAC chips embedded in a DAC component. So, rather than refer to a DAC, for example, as a Sim Audio Moon 280D, I would want to know the specific chip it uses.
I wonder if others here use the same approach.
I should add that I also have great respect for the "implementation" contribution to the overall SQ of a product (circuitry design, power supplies, use of discreet components, component quality, etc.). This, however, is far more difficult to assess, unless the mfr. is very forthcoming in publishing that level of detail.
Again, thanks to all the contributors here.
