SB duet dig to theta casanova vs transporter dac

One thing to consider is that the Transporter will play sample rates up to 192/24 natively, whereas the Duet (and other SB devices) will only play up to 48/24 natively. So with the Duet, you are only capable of feeding your Theta 48/24. Higher sample rates are what separate Redbook from SACD, DVD Audio (and beyond). This combined with new measures for clocking and reducing jitter is what will effectively narrow the digital analog gap (and potentially eliminate the gap altogether).

Something else to consider, is that the Transporter will set you back close to two grand and right now PS Audio is running a Trade-Up special on their Perfect Wave devices (PWT and PWD). They will give you the original purchase price of your current DAC/transport (up to $1,000), which means you can get the PWD for $2,000. In case you weren’t aware, there is going to be a "Bridge" product available sometime later this year that will transform the PWD into a music server. I suggest you read up on this exciting new product. To my ears, the PS Audio DL-III DAC sounds better than the Transporter. The PWD is way beyond the DL-III DAC. These are exciting times for digital.

The OP suggested that the Transporter might be an option. It handles up to 192/24 (natively), which is very different than “upsampling.” Furthermore, the Perfect Wave DAC would be a monetary lateral move, since the TP costs about $2,000 and PSA would allow up to $1,000 off the PWD with a trade on the Theta. Being able to play higher sample rates natively without any “upsampling” is an incredible prospect. The PWD will also play higher sample rates (192 and beyond) natively (without “upsampling”). What this means is more information retrieval from digital music; the ability to hear the missing material that 44.1/16 (Redbook) leaves out (is not capable of producing). My point was that if you were going to spend $2,000 on the TP, you might as well get something much better for the same price. You don't have to purchase the Bridge, as the PWD will work in conjunction with the SB Duet (although, the Bridge will feature a digital lens that will take a music server to completely new territory).