I more or less agree with everything you say up to the point where you make the SOTA claim. I especially disagree with your statement that these new DACs should smoke previous attempts. That's just audiophile hyperbole. It takes talent to make good sounding equipment. It takes real talent, guru level talent, to make SOTA components of any type. As an analogy, anybody can drive a car, but only a few can compete at the F1 level.
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