Kijanki, I'll have to disagree with you. Upsampling DACs like the Benchmark and Bel Canto reduce the difference between the quality of transport, but the quality of the transport definitely still makes a difference.
As a long time Bel Canto dealer I've had great sound from numerous transports into the DAC3, including DVD players, but the best transport I've heard into the DAC3 is the Bel Canto CD-2. There is a difference.
As a long time Bel Canto dealer I've had great sound from numerous transports into the DAC3, including DVD players, but the best transport I've heard into the DAC3 is the Bel Canto CD-2. There is a difference.