Just a guess but we are talking old vs. newer. I would guess the Dot. would put a whippin on the Theta.
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i had a preowned dodson in my house for a weekend.
it was nice... i would not call it bright in my system. i found it smooth and coherent.
i compared it againest a sony 555scd, marantz 8260, phillips 963sa
the marantz and the philips sounded remarkably better for less money and included the transport and had SACD.
if you are looking for a warm sounding unit the marantz 8260 is pretty amazing. it doesnt upsample, but the redbook sound is pretty close to sacd. build is very well and can be found for $600 to $700.
the lower price philips is very nice too. the sony was very hi-fi in its presentation ( nice botttom end though)
i would have to say the lastest generation of inexpensive processors blows away what 2k-3k dac of 3 years ago.
hope that helps!!
Mikesinger - I don't mean to be critical, but without specifics about which iteration of the Dodson you were listening to, such comparisons are pretty meaningless, at least to readers such as myself. I imagine there is some truth in what you say you about the latest generation of inexpensive processors. It's important to note that the Dodsons have been significantly improved over the years as well, however.