"@amir_asr still waiting to hear about this $100.00 BAC that smokes all other DACs in the $5K range. You are quite the shill. Or is it s schill? "
What the heck is a "BAC?" If you mean DAC, easy to show. First up is your expensive DAC: Review and Measurements of PS Audio PerfectWave DirectStream DAC ($5999):
Here is its noise+distortion:
As you see, it ranks way at the bottom in yellow color.
Here is its noise performance alone:
Can't even clear the noise floor of 16 bit CD 40 years after introduction of said format!!! Multitone test shows heavy rise of distortion in low frequencies:
Reason for that? Output transformer. Designer admitted that they cut costs and picked a cheaper transformer resulting in this much increased distortion. Yes, you pay $6000 for DAC and yet corners had to be cut.
Here are my listening test results (sighted):
"I started the testing with my audiophile, audio-show, test tracks. You know, the very well recorded track with lucious detail and "black backgrounds." I immediately noticed lack of detail in PerfectWave DS DAC. It was as if someone just put a barrier between you and the source. Mind you, it was subtle but it was there. I repeated this a few times and while it was not always there with all music, I could spot it on some tracks.
Next I played some of my bass heaving tracks i use for headphone testing. Here, it was easy to notice that bass impact was softented. But also, highs were exaggerated due to higher distortion. Despite loss of high frequency hearing, I found that accentuation unpleasant. WIth tracks that had lisping issues with female vocals for example, the DS DAC made that a lot worse."
For $100 DAC, I would do you one better with a $99 DAC from Schiit:
Schiit Modi 3+ Review (Stereo DAC)
Here is how it did in noise+distortion:
It nicely lands in the excellent category of blue. For noise, it nicely clears 18 bits:
Does the same in multitone:
No spitting of distortion in low frequencies as the PS Audio DAC did.
See? Not hard at all. Give me a bit more budget and I can get you balanced output, nice display, etc. But if sound you want, the Schiit at $99 is much more performant than the $6000 PS Audio DAC.