Speculation? Hardly,
have I heard it ? Yes … nobody’s claiming that it’s not a good DAC,,
in a bakeoff against a dcS (model escapes me for the moment …) and the BRYSTON BDA3, all three were played in a $50k system, …my buddy and I thought all three were great .
The point: there wasn’t a noticeable difference for us between them . Other than price. If I had to give a forced nod to guess at the best ( it would be the dcS . The BRYSTON digital player source feeding it and the high-end amp , speakers, and cables together in system, seemed to be a big positive influencer and not just the dac alone.
my only point is that most digital music is mastered at 24/192 and below with a largest at even lower rez, a super rez capability is fine nice-to-have but not any driving differentiator for many for now,…
my take: until the future recordings get there in the unknown future, I’ll stick with high build superiority at a more competitive price for the tried and true for now. ..