11-04-14: Wisnon
If you use a computer as source, the current rages are HQPlayer upsampled to DSD256 in Windows ASIO or Windows Server 2012R2 in CORE mode.
I have been told that straight USB beats any converter with these two approaches, so maybe the low hanging fruit is optimization of software filtering, or killing needless computer background processes.
Winson, have you been told the theory on why that's better? How is jitter addressed?