ASR lost me when they have some Topping DAC rated higher than the Tambaqui in his hierarchy list. Sorry, but I’ll take the Tambaqui all day.
Lower cost DACs have reached a "pretty doggone good" level in the $500 to $1600 range (from say a Geshelli Labs AKM based J2 with user changeable op-amps to a Gustard R26). And hey, in my $12K system, I probably couldn’t tell the difference between the Gustard R26 and the Tambaqui. So, yeah, it is about buying enough DAC but not too much DAC if you get my meaning.
Regarding the so-called misnomer of "digital amp" there are some sites that explain it better saying no, it isn’t a magical digital to analog device but rather a technology from a few years ago that is finally ready for prime time because the use of GaN based devices allows it to work much better and satisfy most audiophiles.
Here’s Peachtree’s blurb about it on there GaN 1 amp:
"First and foremost is the GaN-FET amplifier module. It has several inherent advantages in a power amplifier that even the best MOS-FET designs simply cannot achieve. A GaN-FET power stage provides a precise high-power reproduction of the Class-D PWM signal with extremely high linearity. This linearity eliminates the need for ANY feedback, ultimately allowing for the best possible audio quality providing clean, clear middle and high frequencies and a tight, solid reproduction of low frequencies. GaN-FETs track the complex audio waveforms so much more accurately than MOS-FETs resulting in significantly more transparent and natural sound. The difference is something even a casual listener can hear and appreciate. The GaN 1 is also designed so that it does NOT even require a digital-to-analog-converter (DAC). The digital audio signal at the input directs the amplifier outputs to drive the speakers. Although DACs have continued to improve over the years, there is no DAC better than NO DAC! This concept is not a new one as similar devices often referred to as "Power DACs" made quite a splash in our industry years ago, but this time around, using the concept with GaN-FETs raises the bar to an entirely new level."
Well, maybe. I’d say I’d want to see some measurements just for fun of how that output stacks up against a good DAC feeding a regular good old Class A or AB tube or solid-state amp. But hey, technology can be a wonderful thing as it gets better.