Most audiophiles believe that the DAC is the most important part of the source, but actually it isn't. It's the digital source jitter that is most important, whether it is coming from a transport or computer.
With a higher jitter source, yes most DAC's sound very different from each other. The reason for this is that the different DACs have varying levels of jitter rejection. Once you have a very low jitter source, most high-quality $10K DACs sound a lot like high-quality $1500 DACs. This is why it makes sense to consider a good USB converter.
There are of course poorly designed DACs that sound harsh on all material with all sources, but these get weeded-out fairly quickly by this crowd.
The ATV is not bad, but the Logitech Touch is a lot better as far as jitter in the stock box.
Steve N.
Empirical Audio
With a higher jitter source, yes most DAC's sound very different from each other. The reason for this is that the different DACs have varying levels of jitter rejection. Once you have a very low jitter source, most high-quality $10K DACs sound a lot like high-quality $1500 DACs. This is why it makes sense to consider a good USB converter.
There are of course poorly designed DACs that sound harsh on all material with all sources, but these get weeded-out fairly quickly by this crowd.
The ATV is not bad, but the Logitech Touch is a lot better as far as jitter in the stock box.
Steve N.
Empirical Audio