is ayre qb-9 dac better than cx7e mp?

In my opinion, the answer is no. I have listened to the Mac+DAC combo vs. the cdp and the cdp sounds fuller with more dynamics, present and body.

I think the big draw to the DAC is the improved USB interfacing for those who go the computer audio route.

My understand from what I have been told it equal.

Karma,

Your question is even more difficult than you may think. Unfortunately the axiom "Everything matters" is as true with computer-based playback as it is from more "conventional" sources. With a standard Mac using USB with a spinning hard disk, itunes, and the Mac OS you may get one result; with a solid state disk, different software, or a different interface you may get a completely different result.

Spend some time over at Computer Audiophile and I think once you get past the overwhelmed feeling you'll begin to develop a better sense of the issues and (hopefully) some direction. I'm in the process of doing that myself.

Good luck!