mahgister, That's an interesting thought if the question was not what the question is. For the question that is, the thought is irrelevant.
Is the DAC the digital equivalent of a cartridge.
I'm thoroughly convinced that the closest thing to the source of the music/sound is most important component. I'm an analog vinyl guy, but am looking into digital, and was just wondering if DACs have the same influence on the sound because it's as close to the source as the cartridge is.