Although the implementation is more important(analog section, PS, etc...), the 32 bit sabre chip is capable of higher sampling frequency, bit rate, and dynamic range.
It's a mystery to me how designers pick one particular chip over another. The sound of a DAC has as much to do with the design of the analog output stage as it does with the chip that gets used.
That said, I'd like to hear the W4S, but I'm happy as a clam with my Bel Canto DAC3.
Well, I agree it's a mystery. The proof is in the listening. Even listening in the 16/44 radio streaming is better. Don't get caught up in the numbers and such. Just listen!
Well the designer I spoke actually build two DACs the only difference between those 2 DACs were the DAC chip sets. One was using a Burr brown PMC 1704 the other a Sabre 32. The one using the Sabre DAC never went into production. According to him the Sabre DAC has many nice options that can also be turned of but he didn't like the sound.
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