A Ferrari or Porsche that costs 3x more than a base Corvette may not measure a whole lot better on paper but is a very different and more rewarding driving experience to a good driver who knows what they’re doing, which I think is an apt analogy here. The gist of the article is that you pay big $$$ for pricier DACs for relatively small improvements in measurements, but IMO it understates that although the incremental measurement improvements may be small on paper the sonic improvements can be transformative and not small at all. This article leans just a little into the ASR camp to me, and frankly this writer’s reviews are not ones that I rely on if I want to know what something sounds like or if I’d want to pursue it. In short, I think he’s better at measuring equipment than assessing and communicating what it sounds like after having read his reviews for years, but that’s me.
The law of diminshing returns?
Came across this article today, just wanted to share it for your perspectives. https://hometheaterhifi.com/blogs/expensive-dacs-what-exactly-are-you-getting-for-the-money/