The Merason is the DAC that I owned between the Pontus II and La Scala. Well-reviewed, as you likely know, and perhaps even a bit surprisingly used by Vinnie Rossi at the recent AXPONA audio show, to showcase his new Brahma integrated amp ($39,000), along with Qln speakers ($18k), and other expensive components.
I found the Merason to be a pleasing Delta/Sigma DAC, but like most of the reviewers whose related work I have read, I found it to be less neutral and detailed than the R2R DACs that I am familiar with. It tends to polish the edges of the high frequencies (especially), which can be beneficial with certain less-than-stellar quality recordings, but with better quality recordings, I felt as though there was some important information (i.e. details) missing. It produces a smooth, and slightly warm sound, I would say, and was somewhat reminiscent of the (excellent) internal DAC that was employed in the Electrocompaniet CD-1UP player that I used for many years.
Keep in mind that the designer of the Merason is a big vinyl fan, and chose, at least in part, to voice his DAC from that perspective.
Interestingly, one of the advantages of the La Scala that I have perceived is that it is not only outstanding in its detail retrieval, but also somehow seems to reduce the harshness of poor recordings at the same time. Not quite as much as the Merason (i.e. it is more transparent), but it is welcome nonetheless, and I suspect that it may be related to the tube output stage.
Note that I only have experience with the three, above-mentioned, stand-alone DACs in my home system, so I can only really compare them to one another. But the La Scala is, to my ears, a clear cut above the other two. I know that it is a cliche, but I actually am hearing very familiar recordings with fresh ears, so to speak, as the the Aqua DAC is able to flesh out details that I hadn’t previously noticed, and produce more palpable space, or "air" around the performers.
I have been struck in particular by piano, as the La Scala seems to have an ability to resolve related nuances in an unusually fine manner. If I had to guess, I would say that it may be related to the clocking aspect of the design, providing more realistic decay, etc.
It’s not that I don’t hear glorious details with other instruments – I do. But for the first time, I have the impression that piano recordings were somehow previously veiled, and are now being fully revealed.
One final note: some people whose ears I respect love the Merason, so this may well be another example of the importance of system synergy. My new-to-me FinkTeam KIM speakers are very revealing, and dynamic, and the La Scala is a better match than the Merason, to my ears. It reveals more of the potential of the speakers, yet without any apparent disadvantages.
I frankly can’t imagine having any urge to change DACs for a long time to come, and, even if I were to at some point, Aqua’s modular design provides intrinsic upgrade advantages.
Cheers,
Tony