In my opinion, the "best DAC" would be the one that works in Pure DSD mode (that means converts PCM to DSD as well), and does not use D/A conversion chips which send/upsample DSD through Delta/Sigma modulators.
Lastly, there shouldn't be any solid state components on the signal path, after the DSD D/A conversion (usually an FIR filter).
Now, that is really hard to find. :-)
Best wishes,
Alex Peychev
APL Hi-Fi
Lastly, there shouldn't be any solid state components on the signal path, after the DSD D/A conversion (usually an FIR filter).
Now, that is really hard to find. :-)
Best wishes,
Alex Peychev
APL Hi-Fi