blows akm dac's away!
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It is good enough .You can pay more for dacs that might add , subtract from the signal . Which might be needed to get your desired sound . Do not blame the dacs for not making your system sound the way you want . They are very easy to make to pass along a accurate signal . Heck the Audioquest Jitterbug things are tiny and pass along a accurate signal .
It is very good. DACs do not sound all that different from each other anyway. I have compared the Oppo to Sony HAP1Z, Bryston DAC3, and Meridian 218. Overall the Oppo was better than the Sony, it's a tie between the Meridian and the Oppo depending on what format being listened to - the Meridian is a musical DAC but not as smooth or detailed on Redbook, and the Bryston was about a tie with the Oppo, very much splitting hairs. I think you have to have a very revealing system in an -excellent- room to get your money's worth from a DAC.
IMHO, and I believe many share this opinion, AudioScienceReview's commentary should be taken with a pound of salt. Notice that the review does not go into detail about how the unit sounds. They seem to get hung up on insanely minimal and inaudible distortion levels ( e.g. .005 vs .007). They also have very strong personal biases that color their reviews.