Hi! I have Sony NS 999ES SACD/CD and have been doing extensive A/B testing, trying to compare my Sony with Musical Fidelity A3 24 upsampling DAC, that I have on loan in my system for the last few days. Mind you, the MF DAC MSRP is the same, as Sony ($1200), and it's been highly acclaimed by Sam Tellig of Stereofile not so long ago.
My conclusion so far is: no matter how hard I tried to like MF DAC ( and I can get a real good price on it), I could only hear very marginal difference b/w the two. Possibly a little bit more refinement in the HF region, and maybe, just maybe, slightly better articulated mids.
But again, the difference is so insignificant, that I cannot justify paying for such marginal improvement yet. I really tried to like it.
My conclusion so far is: no matter how hard I tried to like MF DAC ( and I can get a real good price on it), I could only hear very marginal difference b/w the two. Possibly a little bit more refinement in the HF region, and maybe, just maybe, slightly better articulated mids.
But again, the difference is so insignificant, that I cannot justify paying for such marginal improvement yet. I really tried to like it.