Here’s some reasons why the bits-are-bits argument is wrong from people that should know.
tl;dr It’s not about the bits. It’s about the jitter and analog noise that gets mixed in with the bits.
tl;dr It’s not about the bits. It’s about the jitter and analog noise that gets mixed in with the bits.
Bob Stuart, Meridian Audio"Of course digital bits-are-bits and with due care, each of the three interfaces (USB, Toslink, coaxial) can deliver the same data at approximately the same time. But the audio we hear is analog and real-world devices are subject to a variety of interferences including data-induced jitter, other process-induced jitter, (and) common- and differential-mode electromagnetic noise. In the ideal world, the data are clocked in by and buffered in the DAC (asynchronous mode) and then de-jittered before conversion. In my experience this can never be perfect, just made closer and closer to irrelevance."
Gordon Rankin (introduced the digital audio world to asynchronous USB transfer)when I transfer a file over USB to an external hard drive it doesn’t make transfer errors – the file at the destination is the same as the source – so why should sending digital audio over USB be any different? https://darko.audio/2016/05/gordon-rankin-on-why-usb-audio-quality-varies/