DAC specs versus sound quality potential

You have that so right cedargrover

That’s why I always state "well implemented" when ever I talk about differences.

Most mainstream big or small dac makers copy the implementation straight of the DAC chip manufactures data sheet, usually in the last 3 or 4 pages, it’s sometimes only diyers with knowledge (not the voodoo'ists) a couple the boutique manufactures, that go to the trouble of eg: discrete I/V, discrete buffer outputs, and better than the norm power supplies ect ect.. Which would add huge extra cost to those production units, that maybe big dollars and look the goods, but are just data sheet copies on the inside.

Cheers George

The differences between dac chips are hard to tell apart given the same topology and specs.

But the differences in topology is another story when both are converting the same media.
The different topologies are Multibit and Single Bit (Delta Sigma) These two when compared can be quite different if both are implemented well.

To me Multibit does PCM (dxd, redbook 16/44 24/96) the best, there are some very expensive ones that can also do DSD as well I have not heard these, doing dsd.

Where Delta Sigma does DSD well, it falls short on doing pcm right when compared to Multibit, it’s very smooth and non intrusive and to me a bit boring, it lacks that live dynamic jump factor that well implemented Multibit is capable of and can put out in spades.

Cheers George