Transport Question

I upgraded to a 260D but can’t offer you an opinion relative to the Rotel as I haven’t heard it. The only ways you’ll get an objective answer is a) try the Sim in your system and a/b versus the Rotel and decide yourself; or b) hope that someone actually has had whatever Rotel you are referring to and the Sim 260D. Otherwise, it is all conjecture.

One thing you can reliably do is ignore the generalized better transports don’t matter narrative.

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I too am in the "digital is digital" camp.   Assuming your transport isn't having issues, a different transport will result in no changes.   I think your money is better spent upgrading your DAC.  My DAC is the most expensive single component in my system.  

All a banking system requires is the ability to print a bunch of fonts accurately representing an amount of currency, which is a far cry from reproducing sound accurately. Not even a nice try.

All the best,
Nonoise

The Rotel is an RCD -1572