Generally, true 24/96khz (or 192khz) Dacs are considered supereior, although some Bitstream/ Delta Sigma Dacs are also very well made. Sometimes it is confusing because 1 bit units are not always labled as "bitstream" Many "24/96 Capable" DACs are actually Delta/ Sigma bitsream Dacs. SACD is also a type 1 bit DAC but this is a completely different technology that has nothing to do with convetional D/A conversion at all. This system is supposed to be theoretically superior to all other types of conversion, but alas there are not too many SACDs available yet.
