Accustic Arts Tube Dac II or Berkley Alpha DAC

Murataltuev,
Again, so many questions. Were you running redbook or hi-res into the Berkeley? What transport? What connection? What wire?
Pre-amp or direct? etc. etc.
I know the Berkeley is a fine unit but there are many variables that should be disclosed for some meaningful comparison.
Additionally, what were the variables with the AA when comparing? Obviously a pre-amp had to be used but how about everything else?

Does the AA Tube DAC have volume control or do does it need a preamp?

When comparing the AA and Berkeley, were they both run through a preamp or was the Berkeley run direct to amp?

Does the Accustic Arts Dac II cost twice as much as the Berkeley?

That's the thing with a DAC review, so many variables. Power cords, digital interconnects, transports, preamp type (no preamp), music used, etc. etc. All the way down the line.

I'm sure, depending on the variables, many good DACs could be made to sound bad.

For me, the review in question didn't go deep enough into the possibilities. Maybe a bit narrow perspective for my tastes.