You do realize that the "filter" is a DAC Digital Audio Converter. Not converting the signal to analog filtering it and then converting it back to analog it theory should be better but would be really interesting in how much better it sounds.
I'm not all in on digital systems because I'm not all in on DACs
We were lucky to have the makers of the @Arion1 speaker line join us in another conversation. One of the points the rep made was he didn't understand what the problem was with digital among audiophiles.
I am in many ways a digital music guy. I have no vinyl and use Roon for all of my playback but this all stops when it leaves my Mytek DAC. I've taken a great deal of care in selecting my integrated amplifier, and my speakers and how they are configured. I rely heavily on OmniMic and Roon's DSP before the DAC... so why won't I just let go and go 100% digital? Why don't I use digital crossovers after my preamp and convert my system to fully active?
The answer is in a series of experiences I've had with digital playback. DAC's can sound wildly different. I'm staring at two right now. A Topping DX3 and a Mytek Brooklyn. One sounds thin and lacking energy and bass while the other sound really good.
The same thing happened to me when I was trying to upgrade from my Theta Casanova. I was looking for a processor that was HDMI friendly and inexpensive. I went through a number of them which had the same problem: Thin and gutless until I got an Oppo BluRay player which sounded better than all of them. Sadly the Oppo DAC/headphone amp was a horrible ear drill to my ears.
So I'm not against digital signal processing or DACs, but within my budget I'm not willing to give up control over the sound of my DAC to a new crossover in the chain without listening.
What are your thoughts?