If tubes are implemented correctly by a talented designer [Lampizator for example] they can provide fantastic natural sound. I agree with Steve that merely inserting tubes into a DAC won`t automatically yield good results, it isn`t that simple. Solid state analog circuits can sound just as superb with proper execution. I agree with Jwm and Ctsooner. The sound of live instruments have a degree of fullness,tonal warmth and harmonic richness that the "accurate" type components fail to preserve and thus sound relatively bleached and artificial. It`s all a matter of what type of sound a listener desires. I would personally choose natural over hifi accurate. There are DAC choices that satisfy one or the other groups.I believe that simple discrete analog circuits along with a high quality robust power supply have a significant impact on sound quality.
Charles,
Charles,