In my experience the Zanden 5000 and Audio Note DAC 4.1x Sig., both with no brickwall digital filters, are the best sounding dacs by far. I would also include the DAC5 Special, but it adds little over the DAC 4 Sig.
Snoops, I heard Peter's personal system and agree, at least for a certain focus in the music. Peter loves the emotion in old opera and in single instruments, and his electronic wrings it out of the recordings. I would think achieving that sound without just buying the entire system would be nearly impossible, but good luck.
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