I don’t know if I agree with the digital being rolled off. What I mean is the song is the song (the digital data), from a digital standpoint unless it get modified in the digital realm, the reproduction of the song (analog section) however can obviously make a difference. I guess it’s analogous to tv, the digital rendition of Star Wars is the what it is, but your DVR (pick your poison here) ultimately determines the quality of the picture along with the TV.
Which means to say l’ve been using my DAC on other CD transports; cheap and expensive with literally very little difference in sound quality and with certainly no rolling off frequencies
I mean, every CD player specifications I’ve ever seen has a frequency response that’s flat from like 2 Hz to 20,000 Hz plus or +/-1 dB.