I find its getting harder to find a bad sounding DAC these days. At Walmart maybe. The sound from those in even decent quality commercial devices, like those from Apple, is so much better than what was around in years past. I find the differences exist but its getting harder and harder to tell, which is a good thing. Digital technology continues to progress at light speed it seems. The other factors that make for good sound like transducer quality and matching amplification seem to practically be much bigger considerations for getting good quality sound these days, whereas in the past, source device quality was often the bottleneck.
