Musical Fidelity A324 DAC as good as Tellig says?

Though I'm not familiar with the unit Warren is talking about, I will say concerning power conditiong that of all my source compenents, by far the most marked differences to be heard were realized with my digital separates. But an equally important aspect of that treatment to the filtering was running balanced AC. I have an API Power Wedge Ultra, which lets you switch on the fly between +120/-0 and +60/-60, and it really shows its worth on CD playback, even when I engage balanced on only the transport, the jitter-box, or the DAC individually, and the effects add right up when all three are fed the balanced AC together. (By contrast, I can tell no difference between balanced and regular filtered AC when supplying it to my tube preamp.)

Well, history did not repeat itself...see my further thoughts, comments and rants in a new post titled "Upsampling Put To The Test", which they should throw up there today if they don't decide that it's inappropriate! (And bring a bag lunch and take the phone off the hook - it's a real mutha 4 ya!)
:-)

Who knows (I wouldn't), it may be. You'll just have to go and listen. But keep two things in mind until then: Tellig is, and always has been, the foremost cheerleader for this brand; and even he hasn't compared every available option out there when he declares something to be unbeatable, either for the money or even flat-out (in his totally unbiased opinion, of course). I enjoy Sam as much as the next guy, and have even profitably taken his advice into consideration on occasion. But if this hobby is about anything at all, it's about system synergy and personal preferences. In my system, the digital front-end started with a mass-market CD player, went to a mid-fi CDP with a digital out, then to an outboard DAC, then a better digital IC, then a jitter-box, then a dedicated transport, and then I added a balanced PLC, and I've been rewarded with improved sound at each step. Now I've just bought an "umsampling" DAC to audition against my reference, and we'll see if history repeats itself. You'll probably stay curious if you don't find a way to compare your own reference against the "latest and greatest" for yourself, and the MF might well be as good a place to start as any. Sorry not to be of any *real* help, but I do wish you the best of luck!