Perhaps the cure is worse than the disease when it comes to the design of some DACs!
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I am using the Zanden 5000 Mk II DAC. I've used quite a few Digital systems in the past 12 months,i.e. Krell, Wadia, etc. , and this unit is the most musical. If you have a large redbook CD collection, this DAC is at the top of the short list. Still not as good as analog, nevertheless, quite acceptable.
My understanding is that these non-oversampling DAC's use an analogue filter rather than a digital brick wall filter. This apparently maintains phase integrity which they feel is more important than the digital artifacts. These artifacts are present in the suprasonic range which according to them can be filtered somewhat by analogue means to become sonically innocuous. Of course the proof is in the pudding and many people feel that these DAC's sound more natural/analog than DAC's with brickwall filters. These companies believe that the root of all digital evil resides in the brickwall filter.