A lot of specs taken in the measurement of dac chips do not translate directly into sound quality. It is the overall design of the player that will determine the sound. Audio Note dacs are highly praised for there sound quality yet they measure poorly compared to other dacs because they use non oversampling chips that measure not as good as the Sabre or other Delta Sigma chips but still sound very good. It is like SET power amps that measure terrible but many people love there sound.. If you buy stuff based on measurements you will wind up with a system that measures great but may or may not sound good. Use your ears, not measurements to evalulate components.
Alan
Alan