There are a lot of factors , for example my Belcanto dac has
2 Femto clocks -that is Trillions, older dacs are in picoseconds. , much much better accuracy
reading the digital signal , power supplies also Very critical
seperate very low noise for analog as well as digital signals very
important , and many other things . My New 2.7 dac sounds very much like the older types, smooth very musical and still very accurate. It is all about the implementation. Many companies
do digital but not all are musically involving.
2 Femto clocks -that is Trillions, older dacs are in picoseconds. , much much better accuracy
reading the digital signal , power supplies also Very critical
seperate very low noise for analog as well as digital signals very
important , and many other things . My New 2.7 dac sounds very much like the older types, smooth very musical and still very accurate. It is all about the implementation. Many companies
do digital but not all are musically involving.