The problem with the TAS review, from my reading of it and the author's other comments, is that the USB DACs were tested on the assumption that customers just wanted to plug them into their existing computers. Therefore the reviewer made no attempt to use an optimal PC or Mac build. This invalidates his findings for high-end users who, if they have any sense, will dedicate a computer to audio duties and attend to its performance and setup. The reviewer missed the point that while many USB Dacs have been made for the convenience of the iPod generation, there is a growing market of audiophiles who are embracing computer audio for better sound. I understand the Wavelength product was pulled from the review because it was going to be tested in that silly context. Like test driving some new racing tyres on a Prius. The reviewer picked the wrong audience in my view, or has the Absolute Sound slipped further than I had thought?
The trouble of course is the low level of understanding of computer audio and that this leads people to ask the wrong questions - such as whether USB DACs are better or not. What matters is that yes you can get state of the art sound out of computer audio, and that like everything else, it depends on the implementation and it, of course, doesn't come cheap.
