I was referred to this article by a successful tube amp designer...I have no opinions...except maybe these: A basic reality of audio is that better built gear sounds better, and better recordings sound better on that gear. Astonishing. I like the point about SACD or more carefully recorded things sounding better because they were more carefully recorded...hmmm...also I think a lot of newer DACs have more carefully designed and built analog stages, power supplies, and other stuff that comes from people who listen to the things along the way and build to a standard. No surprise there. And a note on transient response...I have never detected a lack of transient response (except when trying to get a "transient" to respond to permanence...but that's just a pun...I can't help it...) in digital audio, but then I'm a mere mortal. Double blind tests always reveal data somebody not involved thinks is flawed...always...but in any case, yeah, interesting reading!