Redbook Keeps Surprising

Jon2020,
You are making a very rational point. The type of chip or conversion (Delta Sigma vs R2R ladder ) is just one aspect of what determines the final sound quality of a DAC. Implementation of either method is the more important issue. I’d make the argument that I/V conversion, power supply quality and the output stage quality and execution are of greater influence on the sound quality. You can not overemphasized one isolated aspect and then attributes that this is the only explanation.

I’ve heard numerous examples of both approaches to DAC design and there’s considerable overlapping between them. Based on listening I don’t believe that one is " inherently" superior to the other.  I'd encourage people to just listen and come to a decision based on what you hear rather than dogma concerning isolated design /part  choices. 
Charles,

Hello George, 
My only point is that multiple factors determine the overall sound quality of DACs. There're all important contributors and it's difficult to say that one is the definitive factor. Davt,  I'm sorry for straying off your topic. 
Charles, 

Hi Jond,,
I’ve owned the Yamamoto YDA -01 DAC for nearly 7 years and during that time span I’ve heard multiple numbers of DACs. Be they delta sigma or R2R based. My conclusion confirmed by listening is that there’s considerable overlap between the two types. R2R can indeed sound superb but I don’t find it inherently superior. Delta sigma can and does sound superb as well. Both are dependent on multiple factors and most certainly implementation.

After all these years the Yamamoto DAC has withstood the test of time. Here's what I mean.  In terms of musical involvement /emotional engagement and a very natural /organic character it is still one of the best sounding DACs I’ve heard. If definitely falls into the musical rather than the Hifi niche.
Charles,

Sboje,
You don’t have to be confused. As its been mentioned several times in this thread just listen to DACs that interest you and then choose what "you" believes sounds best. Forget R2R vs Delta Sigma debates, just listen and trust your own ears. There's no better way to judge an audio component than actually hearing it. 
Charles,

Georgre,
It could be system /component dependent or maybe just  my imagination 😊. But it does seem that playing the actual CD does sound a bit more natural with more a sense of ease. Just a personal observation of mine.
Charles,