It depends. I'm sure you will have some argue both sides. The newer ones have the latest digital section, while the older ones have the better analog section. I personally prefer a older EAD, Sonic Frontiers, or Classe DAC to the newer MSB link III, et al. I think the analog section is the key to a good D/A convertor. The new $1K D/A's just don't have as good of a analog output stage as an older $4-7K D/A convertor. That of course is just my opinion, I'm sure you'll find some who disagree.
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