I agree with Mahgister. Here's a good example. The AZ AV Club recently had their DAC-It-Out at a local audio store. The team in charge did a really outstanding job; meticulously set up with precise level matching, etc. Very nice room with $118k system. Out of the ten DACs, even though highly reviewed with impeccable specs, the Benchmark came in dead last, consistently. The Chord Qutest, mentioned above, was in the top three.
