Question About DACs

The fact is I don’t belive

That is your belief, and your entitled to it. 

@georgehifi - I’m afraid you need to learn more about DACs. The only DAC that would play the bits back as they’re stored on a compact disc is an R-2R with no oversampling. None of the Schiit DACs fit this description for 16 bit / 44.1 kHz program material as they use an oversampling filter, either 4x or 8x. That means 75% - 87.5% of the samples fed to the DAC chip (which, incidentally, isn’t even a straightforward resistor ladder) are interpolated.

Most of the R-2R DACs which do not use oversampling also do not use a reconstruction filter, which introduces its own set of sonic aberrations.

There’s absolutely nothing wrong with sigma-delta quantitatively or qualitatively.

After spending close to $10 k on my system I still wasn’t happy with the sound. I took a chance and ordered a PS Audio direct stream Dac and like magic every thing and I mean everything I ran through it sounded nearly perfect. The Dac before that was a dsd ps audio too for $1200 but it was just ok. I love this new Dac so much that I ordered the JR. Version for my office to play on my smaller system. They are pricey but well worth it. Also make sure you get the bridge. I ended up ordering it later once I realized how Roon worked and now stream tidal and Qobuz all night through it when I get home. 

Measurements are 100% accurate in predicting sound quality in DACs if you listen to them blind.

@mzkmxcv I think you will  have a problem proving that. There are many people hearing differences between dacs, even when listening blind. I have heard differences.

If it would be this easy all manufacturers could easily measure their offerings and optimize the sound. Most of them do measure and do optimize but I've almost never heard anyone saying that this is easy and that you can create a $100 dac that sounds exactly as the best dacs in the world. 

My guess is that we are measuring the wrong things or not enough things.

These forums are fun to read, but it’s just for fun with more opinion than fact.  Sometimes fantasy.
But still it’s part of the hobby. Addictive to some nice people that care to post and read. 

  My suggestion is to listen to
what you purchase first.  Measurements are useless compared to what you hear and like.  Like and pay for what you think sounds good.
 Today’s sales model stinks for those of us who enjoy shopping in a real world.