In my experience it takes about 12-15 discrete systems to get the read of a product's global performance. Even then, it is possible with any given combo of gear to have an outlier result, either positive or negative.
I am able to, on a regular basis, take a product that presents as worse in one system, and by changing the system around it, make it outperform the competing product that was purportedly superior, even without changing speakers. That is why it takes so many systems to gain insight as to the limits of performance. That does not assure it will always perform in line with expectation, but it does move it closer to that point.
As an example of how fiendishly difficult it is to peg a product's performance, just this past week I made a rig with a DAC that after many systems I would rate as third in terms of performance. Yet, with a particular combination of gear and with new speakers, it yielded a result that superseded any previous iteration of system with it - or the other DACs that were considered superior! The experience is subjectively above that of other DACs in combination with many speakers. I have found that often the speakers dictate the performance of many components, and when you change speakers, the putative ranking of the components can flip. Scary stuff for anyone who wants to know with absolute assurance the quality of a component!
Will that DAC continue to hold on to that position of prominence with these speakers? Will putting in the #1 and #2 DACs from previous experiences settle this DAC back at #3 again? I don't know; I will have to build another several systems with the other DACs to know. Finding a perceived absolute ranking is far messier than I want it to be. It would be much easier to build one or two rigs and call the shots, but the more systems that are built, the more difficult it is, even as the performance rises dramatically.
That does not mean there is no potential to rank components.
When you put in a new product and have not done many iterations (No judgment of the community on that comment), you have a very limited knowledge of the capacity of that product to perform. I say this only to educate as to how difficult it is to gain an absolute grip on performance of a product, and why there can be such divergent opinions on any given product - not to emphasize personal preferences.
So, is that DAC really better than the others? It depends. And, all these recommendations here also depend on the system. I would hope, then, that this might ameliorate some of the debates that occur when individuals arrive at very different conclusions in regard to a product.
It's just not as simple as people wish/think. :)
