To understand DACS you need to.understand the basic modules that comprise a DAC, what they do, and what, if any, impact they have on sound quality. That includes power supplies for both digital and analog circuits, digital input stages including Wifi/Ethernet, the DAC proper, the reconstruction filters, and analog line stages. Thats far too much to go into here, so suffice to say any bit-level digital errors are extremely rare. The real 'opportunities' for SQ impacts lie in the reconstruction filter and analog output stages.
