The digital I've ever heard comes from Audio Note DACs. The combination of no oversampling, no filtering of any kind, a very good power supply, and a very good tubed output stage (NOT a buffer!) does absolute wonders for digital.
I tried a kit DAC 1.1 (used) and it was so revelatory I bought & built the Kit DAC 2.1C Signature. This $2200 DAC fed by a Mac Mini stomps any other digital I've heard at any price - although I would have to guess that the expensive factory AN DACs, ranging up to about 25x the cost of mine (!), are indeed better, there's no doubt that their entry-level stuff fully captures their house sound as well.
As good as this DAC is - it is tonally accurate, detailed without *ever* being fatiguing, extremely dynamic in the micro & macro senses, very smooth & liquid *without* glossing over anything - my somewhat modest vinyl front-end does stomp it.
In a good system, there is no digital that is the equal of even middle-of-the-rode analog in terms of musicality - period.
I tried a kit DAC 1.1 (used) and it was so revelatory I bought & built the Kit DAC 2.1C Signature. This $2200 DAC fed by a Mac Mini stomps any other digital I've heard at any price - although I would have to guess that the expensive factory AN DACs, ranging up to about 25x the cost of mine (!), are indeed better, there's no doubt that their entry-level stuff fully captures their house sound as well.
As good as this DAC is - it is tonally accurate, detailed without *ever* being fatiguing, extremely dynamic in the micro & macro senses, very smooth & liquid *without* glossing over anything - my somewhat modest vinyl front-end does stomp it.
In a good system, there is no digital that is the equal of even middle-of-the-rode analog in terms of musicality - period.