What makes a DAC so expensive?

@listening99

i won’t get into the ’accuracy’/measurements debate... it is old hat, no light all heat - i am into this for musical reproduction that pleases me, in my listening space, really don’t care about the rest... there is a place for measurement in hifi, but to me it is limited, the ultimate test is listening pleasure produced, we are not buying digital thermometers here

i think it is also a fools errand to try to ’justify’ the last 10% of performance... some want it and can afford to go for it, others can’t even hear it nor afford the pursuit -- value is about money... end of the day, money in and of itself is over-rated if you have enough to be comfortable ... it is the experiences, enlightenment and joy that money may buy that matter

also, don’t get sucked into used market availability of X as a metric of value... used items can be good but they are available because they have been successful, sold many units, after a while, end users want newer, so they re-sell... used porsche 911’s aren’t lousy sports cars because there are many used ones for sale, just the opposite

yes ps directstream has features, but so does denafrips... my ares ii is fun to play with, with its various nos/os and filter options, very cool piece, lots of dac for what you pay

i am not trying to talk to into a vs b, just pointing out the nuances and manifold issues in the consideration

good luck have fun

I am in the get a transparent DAC camp as @djones51 mentioned.

I got a Benchmark DAC3B which I was going to use as a DAC on my lesser bedroom system. I was going to get a much costlier DAC for my office system. However, when I added the DAC3 to the Benchmark HPA4 preamp in the office system I was of the opinion that changing this sound signature would be foolish and costly on my part. It sounded great and transparent.

My speakers are going to determine the tone of my system. 

A dac is the most difficult thing to buy for me in an audio system....

And it must not exist.... When nothing suggest to you his existence this is the good one....

When it comes to the DAC: Is distortion the only word (or the most important...) in transparency AND full realization of the recorded sonic imagery? 

I have been lead to believe that some DACs handle detail and soundstage differently than others and I'm wondering if these features (of subtle detail and soundstage) are fully reflected in distortion figures. 

This is to say, FOR EXAMPLE, what kinds of (general) differences might be reflected in two different DACs, with the following THD+N measurements:

• 0.0003%
  

• 0.003
  

Or what else am I missing, for purposes of discernment, other than the in-my-ear experience of evaluation...

i reach and create a very great S.Q. in the last 2 years: dynamic, clarity all across frequencies,details and more, soundstage in all the room, imaging with depth in near listening and in regular position, 3-d holography, name it...

All that with my controls of the mechanical embeddings, and all this time, i never think one second about my DAC.... It does not exist at all.... And all this time this thing that  never has signal his existence to me, never did’nt hold me back ever, in each and every one step toward better S.Q.....

This is what i call a DAC....i will never look back....