Once again I appreciate your point of view and I do understand your perspective. One thing that I’ve come to recognize is defining what one’s objective and goals are must be thoroughly sorted out. IOW know what you want. Merason opted to forego DSD and MQA , philosophically they chose the path of PCM Redbook CD playback at what they consider a premium level.
They readily acknowledge that this is not going to find favor with everyone and these people will be better served with other DAC alternatives. I understand their product priorities and direction. In my initial post I wasn’t comparing Merason DAC1 and Musetec 005. I mentioned them as I find each individually interesting and appealing in their own way.
That’s why I openly concede that in terms of DAC features connectivity and flexibility I give the nod to the 005. Quite frankly in the marketplace they very likely appeal to different segments of listeners. I’ve heard DSD (Via a friend’s Bricasti and Playback Designs DACs ) and it is not a big deal or attraction for "my" needs. Surely it is for others. So this is strictly a personal choice scenario.
My interest and focus is achieving (Maintaining) upper tier level CD playback so Merason’s philosophical and design approach works for me. Reading multiple posts on this thread lead me to believe that the Musetec is more than capable of achieving this task as well. In hindsight I should have been clearer in stating that I’m not directly comparing the 2 DACs.
Rather these are DACs with differing approaches and yet I find them both worthy of further attention. Just as I have no reason to doubt the very positive testimony on this thread, people who’s ears/taste I highly respect say that the Merason DAC1 sounds stunningly good. So very likely each is quite special in their respective ways.
Charles