I thought I'd share what was evaluated by some audio buddies (Ceol included) and me recently. We had what you could call a digital vs. vinyl session where we A/B'd the Meitner DCC2 with its dedicated Meitner transport against a VPI Extended Aries w/ 12.5 arm, Koetsu Rosewood Signature cart, Electron Images MCP-1 (and Manley Steelhead on loan) phono stage, and the First Sound Paramount linestage.
SYSTEM
The rest of the system included the DeHavilland Aries 845G monoblock amps and Coincident Millenium speakers (modded with Revelator tweeters, carbon fiber mids, TRS wiring, and crossover adjustments). Coincident TRS biwire speaker cables and all ICs were the Audience AU24s. The Sound Application power conditioner was used for the MCP-1 (or Steelhead), Meitner and turntable only. The Paramount and DeHavillands were plugged directly into the wall outlets. Sound levels were matched using the pink noise track from the Stereophile Test CD2. Finally, the Paramount's switching of the absolute polarity was also taken into account. We used audiophile offerings, each with the SACD and LP equivalents (and redbook CDs if SACD's could not be found).
One can argue that the Meitner may currently be the best digital playback system out there. Many agree that it has made giant leaps is closing the gap between the digital and vinyl. Our recent experience was very educational and quite revealing.
ASSESSMENT
In short, it was no contest. The Meitner cannot compare to the lp experience: the effortless rendering of highs with lots of air and smoothness to the presentation; the palpability of the mids with its alluring sense of weight and body; the dynamics and transient attacks from top to bottom; the 3-dimentional rendering of the soundstage (front to back, left to right, and from one instrument/voice relative to another).
The MCP-1 (with no gain or no cartridge loading selectability) did not have the bass extension, articulation, tightness and control than the DCC2 and so it bows out gracefully here. But the Steelhead (especially at the 100 ohm load setting for the Koetsu) was simply magic. Vinyl is still king.
ADDITIONAL
You may have already come across my assessment of the DCC2s linestage vs. the First Sound Paramount (see the discussion here
http://forum.audiogon.com/cgi-bin/fr.pl?ddgtl&1093257504&read&keyw&zzdcc2). I thought it also interesting to note that we did extensive A/B comparisons between the linestage of the Steelhead vs. the Paramount and the latter unanimously came out on top. There was never a question about the Manley's phono stage capabilities. This is well documented. However, it was intriguing to see that if its linestage was good enough I can have a one box solution (phono + pre). This was not to be as Emmanuel Go's linestage is simply more dynamic, more musical, more harmonically and tonally correct (during attacks and decays and in between), and more musically involving. Mind you that although it was not a night and day difference (a testament to how good the Steelhead is), the delta in performance from one unit to another was noticeable enough for a unanimous vote among the four audio club members who were crazy enough to go through this exercise. It would be interesting to get the Steelhead again and compare it to the linestage of the DCC2. Another worthwhile endeavor is to see how a no holds barred passive linestage compares to the Paramount
stay tuned ;-)