AKM makes the best DACs

Melm, following Esoterics models used AK chips: D02, D05, D07, K01, K03, K05, K07, SA50.

The list is old, but here is the link

http://vasiltech.narod.ru/CD-Player-DAC-Transport.htm

Personally I think that this is a silly discussion, if you are trying to compare architecture of dacs (R2R, Sigma-delta or Fpga) and bring some conlusions out of it, yet alone trying to conclude something on bases which model of chip is in some dac.

Is there anybody who can know which chip is inside the dac, or which architecture is used, when simply listening something and not knowing that before?

I strongly doubt.

I have had R2R player (Burmester 001)with BB, Fpga player (DCS Puccini with clock) Sigma Delta based player (Metronome Le player 2s)with AK and 'hybrid' (chip that uses R2R and sigma delta) with BB in Burmester 089 and I liked them all, but in the context of the system they were in.

Needless to say, there are so many ways to 'screw up' something, when building the system, type of chip really should not be the first thing to worry about

Melm, I believe that we have ’noise’ in our communication.

My post was an answer to your question to another member yoyoyaya, where he questioned audioman’s remark that AK does not belong to ’upper market’ and than mentioned Esoteric as one of the ’upper market’ brands with many models using AK dacs.

Also, one can search old posts here and find Alex Peychev thoughts on Esoteric dacs and AK chips ,which he used or modified with great succes, in some of his models.

After that I have simply said that this discussion is kind of pointless, imho, because, as I have said, there are many good sounding different dacs or players with different types of chips or technology (architecture or call it as you may like)

Personally, I have no particular preference, owned different types and models and just trying to keep an open mind/ear about it

Op has clearly said that claim from the title is just something based on his taste and limited experience, so again, do not see any point for further, or heated, discussion

Marketing or not, I would not know, but there is an interesting quote from the link provided bellow...

’’So does this mean anybody can design their own DAC’s using FPGAs? No I am afraid not. Creating the internal modules, getting them right, getting the DAC technology right, has taken me 30 years to do. This is not easy to do.’

https://www.the-ear.net/how-to/rob-watts-chord-mojo-tech

by the way, BB also produced R2R chips....for example many of their 1704 variants  were used in different players over the years