We agree with the general consensus that there are minor differences between higher-quality DACs across a fairly extreme price range. In fact, systems with too much complexity sometimes encounter issues that can deteriorate sound quality.
We strongly believe that when properly applied Digital Signal Processing can provide a quantum leap in system performance.
For example, Dirac Live DSP processing corrects non-linearities in the entire system, including the DAC, cabling, power amplifier, speakers and the room effect on the audio.
So our conclusion is that a well integrated digital music source, digital signal processor, DAC and analog output section, when combined with Dirac will take you to the next level in resolution and realism.