Audio Science Review = Rebuttal and Further Thoughts

@djones51  So, if a DAC measures the same as another, it sounds the same?   If it measures superbly, it is preferable to a lesser measuring DAC?   Well, I have a DAC to sell to you, the COS Engineering D1v, a superbly constructed and engineered DAC/Pre-amp,   https://6moons.com/audioreviews2/cos/2.html   "Which leaves us with sonics. The D1 does all the usual yawn-inducing stuff very well: linearity, soundstaging, detail, bass, midrange, treble. Then it adds something that reads rather minor on paper. Even so it—and the bona fide preamplitude which otherwise would mean another box and more wires—do bridge the gap. What gap you ask? That between my ±$4'000 DACs as a personal "what else could one need?" comfort zone; and this deck's $9'000 ask. That thing is the peculiar absence of electronic grain. Here the COS for instance soundly trumped the AURALiC Vega which I'd otherwise never consider grainy at all. On temperament and virtues of timing and snap, the D1 was more akin to the Metrum Hex"   

"But if neutral, grainless and not showy yet mature sounding d/a converter is needed, which also happens to be a great preamplifier, COS Engineering D1 is the one."

I'll sell mine for $4,000, in perfect condition, original packaging, et.al.  It is functionally and aesthetically great!  

@fleschler : arguing about DACs with ASR crowd is a waste of time. Quit it while you are ahead. I was once told a DAC is not even part of the audio chain. Just part of the electric delivery. Just like a power cord, or any cable for that matter, which obviously makes zero difference, all sound the same, etc. A $2 DAC does the job. Or the DAC built in your laptop. 

If it measures superbly, it is preferable to a lesser measuring DAC?

Not necessarily. It would only be preferable to me if it had a certain type of connection or function I needed and I couldn't find something that measured as well or better for less money. From looking at it it doesn't ...so. 

I'm not saying all DACs sound the same but only well engineered ones whose measurements show they are transparent, measure beyond the limits of human hearing and haven't been designed to have a sound signature. Is an ADC in the studio part of the audio chain? Will a $4000 DAC in your home improve the sound recorded through a $500 ADC in that studio? I know that English might be a second language, look up transparent.

So $2 DAC transparent enough? Or do one have to spend a lot more, like $50 Toppings DAC?

Some eye popping proof here: https://forum.audiogon.com/discussions/how-good-are-2-dacs