Of course filters influence the sound of oversampling DACs. But filter algorithms in all DACs are all built around common standards with a finite list of variables they can play around with, and there’s nothing particularly innovative or earth-shattering between one DAC manufacturer’s vs another’s. In the case of brands that share the same DAC chipset (such as an ES9039pro), they’re all defined by the options hard coded into the chip, and are just given different names.
Regardless, there’s certainly nothing about PS Audio’s filters that are any different from those offered in other DACs, and there’s definitely nothing magical about them that warrants a $6,000 price tag. Anyway, the discussion of filter options is not germane to my point about the myths of IIS being an allegedly superior digital audio transport or about the outrageous price points given to these “boutique” DACs that don’t measure any differently than a cheap delta sigma SMSL 400ES or a Topping d90se. In fact the affordable DS DACs of the past few years measure demonstrably better than the offerings from the likes of PS Audio and Chord, and they absolutely trounce the measurements of archaic, pricey R2R ladder options.
This phenomenon isn’t something that leads to any subjective differences in sound quality that would convince the acolytes away from the high dollar boutique brands, because we reached the limits of the human ear years ago with digital to analog conversion. An eight year old Chord DAVE sounds every bit as good as a Topping d90se because the Topping’s superior distortion scores and noise floors are not audible (to this point, even though I somewhat hypocritically demand DACs capable of PCM 768 and DSD 512 personally, anything above a SINAD of 96 or a shade above 16 bit is completely inaudible, and the human ear has been proven to be incapable of discerning resolutions much higher than Red Book CDs).
So in spite of the fact that we’ve scientifically proven that advances in digital technology have now allowed mass production of DACs that provide the highest possible audio reproduction that can be achieved, outfits like PS Audio are going to keep writing ever more inscrutable and technologically advanced-sounding one sheets that will keep convincing their customers to shell out wads of cash for the “latest” in DAC technology, despite the fact that the technology reached its finite limits in the last decade and there’s no place left to go.
The future of the audiophile industry, when it comes to DACs, is wholly dependent on cognitive bias and the reliable consumer base that is psychologically held captive to the myth that high cost correlates with quality. Given that DACs are nothing more than computers, why else would otherwise sensible folks still shell out $14,000 for a Chord DAVE in 2023, when the the device’s tech is almost nine years old? Think about other digital devices with nine year old tech—2014’s cell phones, computers, televisions, etc, and ask yourself whether you’d pay ultra premium prices for one of THOSE. 2023 prices for the iPhone 6–take a moment and just think about the motives of ritzy audio manufacturers vs common sense, for the sake of your wallet if nothing else!
