I think the coloration of the sound from any digital source component has to involve many factors. Of many factors, these four are what I think about most.
1 The ability and expertise of the designer/engineer. (I think Mike Moffat of Schiit audio and Ted Smith of PS Audio are examples of good designers).
2 The chip itself. DAC chips are getting better, and some older versions are surprisingly good too.
3 How well the product uses the chips. How good is the overall design? The implementation of all the components.
4 What kind of sound (coloration) appeals to each person?
Some specs of various products only tell half the story! The other half is the sound. I always liked the saying, "we see what is in back of our eyes, not what is in front of them". This same observation applies to one’s ears as well!
1 The ability and expertise of the designer/engineer. (I think Mike Moffat of Schiit audio and Ted Smith of PS Audio are examples of good designers).
2 The chip itself. DAC chips are getting better, and some older versions are surprisingly good too.
3 How well the product uses the chips. How good is the overall design? The implementation of all the components.
4 What kind of sound (coloration) appeals to each person?
Some specs of various products only tell half the story! The other half is the sound. I always liked the saying, "we see what is in back of our eyes, not what is in front of them". This same observation applies to one’s ears as well!