Just wondering...

I loved the story of the loaned CD player where the friend couldn’t hear the difference, but the owner could.

I think that’s what often involved with tests to see whether or not high res makes a difference. (Of course it could be the system itself that masks the benefits).

Its not the audiophile’s ears that are better, but our brains that have developed to hear and appreciate the subtle nuances that better playback brings.

After an upgrade I sometimes feel like my brain is not developed enough to fully appreciate the benefit of the upgrade/tweek. In time I can hear the benefits with greater contrast.

Recently when switching on/ off my subs for a friend, they thought it was a subtle difference. To my ear it was large and the full bandwidth (only coming in at about 35hz and a steep slope) sounded much more like a musician in the room.

I'm soon going to augment my Ethernet cable for an optical Ethernet isolation section.  I have a feeling the more relaxed nature of the optical (due to isolation from the computers power supply) will reap large benefits that the casual listener would regard as difficult to hear, or subtle at best.  

I'll cast my vote w/emailists on this thread...one notices the subtle differences of a change in one's equipment due to familiarity, having 'trained' oneself to a system response.  In another situation, a 'pedigreed' piece of equipment vs. a Best Buy bargains' performance may not be noticed unless the difference is really obvious to anyone.
IMHO there's an enormous variation in what any individual strives for in their audio tastes.  Some what sonic perfection, others will be pleased with ease of access, still others with something that just simply sounds good or looks the part.
When it comes to DACs and the like, I'm reminded of the 'help files' one sees when chasing a 'bug' in one's computer.  There's an infinite number of ways of combining hardware vs. operating systems vs. loaded software vs. one's habit's of use that it's no surprise to me that 'things don't play well with each other' on a regular basis.  Is there a cure?  No.  Too many variables...  I suspect that's what underlies most of the subjects in these forums.

Perfection will remain between the ears of the beholder.  What goes into those ears will always be subject to what one strives to perceive.
Again, IMHO.  And I'm just as trapped in the amber as y'all.  Viva la difference... ;)
Play on...

I would rather buy used a 5 year old DAC possessing a robust power supply and excellent analog output stage than a new DAC at the same price point. This would be particularily true if using DAC for redbook CD (or files therefrom) playback.

mb1audio02 

I'm B.S. on applied math and statistics. The difference between me and MBA that I shuffle numbers in my head on flight and MBA in computer or calculator.

I know how much all electronic parts worth and therefore I don't need to get this information from manufacturer. The figures I wrote for DAC is very-very maximum of what you can possible think of building. So considering profit and labor DAC can't possibly be more than $5k and for these $5k in pro-audio you get HUGE variety of settings and adjustments and with multiple inputs for integrating more than one digital source. 
If such $32k DAC offers that, than it's actual NEW price is fair to be at or near $5k.

"I would rather buy used a 5 year old DAC possessing a robust power supply and excellent analog output stage than a new DAC at the same price point."

Perfectly stated. 

Best to you mesch,
Dave