@relak, grannyring:
"False concept"?
I've heard DACS that are more akin to microscopes--to my ears, they so accentuate awareness of the parts that a larger sense of coherence is sacrificed. I demo'd a COS DAC that I can only describe as drastic in this regard. I do not think this is necessarily due to "distortions and artifacts" but a result of some designer's preference for prioritzing resolution.
It's been my experience that some audiophiles strongly gravitate towards a hyper-detailed presentation. Personally, I find this clinical rather than musical. Some favor the opposite extreme, most often utililizing tube gear (and yes, I realize all tube gear is not excessively euphonic) and others preferences are located somewhere in the middle ground.
"Timing and rhythm" ?
As far as PRaT goes with the S2, I have no complaints-- it keeps my toes tapping and my fingers drumming.
"Nebulous"/"dark and murky"?
I suggest this is fairly subjective. What's just right for you in terms of resolution is probably too much for me. I've discovered copper IC's do result in less clarity than I prefer, so I use silver. While you might describe my system as "nebulous", according to your tastes, it doesn't sound that way to me.