Dear Dgarretson,
I wasn't claiming that a "perfect DAC" would be too revealing of the underlying flaws of the CD Format. Every Recording, Analog-Digital Conversion, and Playback peice of Equipment damages the original to varying degrees. They all still damage the original never the less. There are going to be some that greatly damage the original signal magnitudes greater than others. There are huge Sound differences between DACs; however, there is even a greater disparity in Sound Quality from one CD to another, that is clearly discernable even with the worse DAC. The only explanation for this huge disparity, is that the Analog/Digital Conversion does most of the damage to the Harmonic Content of the Recording. Magnifying this damage by increasing the accuracy of the DAC ten fold, might ameliorate some of the damage that the DAC causes, but won't even put a dent in the damage that the original Analog/Digital Conversion has caused. Such Damage is so severe, that the only solution might be to err in the opposite direction in the Analog Output Stage. Certainly, this means modifying the original, and not being ever more faithful to the accuracy of the severly damaged original signal. Being ever more faithful to the original signal, could even end up distorting the Music even more severe, by compounding the damage that was done during the Analog/Digital Recording Process. It may sound counter intuitive, but I believe that there is more going on in our Analog Output Stages, than just being faithful to the original signal.