In his May 2004 follow-up to John Mark's July 2003 column on the Benchmark DAC1, John Atkinson stated "I find it surprisingly difficult to hear differences" to the Levinson 30.6 dac.
For what it's worth, I don't find the DAC1 bright or harsh. I've stated before that if you pop the top and set the jumpers to maximun output, pay attention to powercords and interconnects, use good power filtration if necessary, then you should get superb sound. XLR output is a bit better than the coaxial. Of course, your mileage may vary. But, to state that the Benchmark is hard, harsh, and/or bright is crazy. The unit is a runaway best seller, perhaps the biggest selling dac ever.
For what it's worth, I don't find the DAC1 bright or harsh. I've stated before that if you pop the top and set the jumpers to maximun output, pay attention to powercords and interconnects, use good power filtration if necessary, then you should get superb sound. XLR output is a bit better than the coaxial. Of course, your mileage may vary. But, to state that the Benchmark is hard, harsh, and/or bright is crazy. The unit is a runaway best seller, perhaps the biggest selling dac ever.