this post was submitted on 14 Nov 2023
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That's not something I've specifically done A/B testing on, but in my experience testing various DACs, I can't tell any difference between them (except for the very bottom end).
Even $200 DACs have negligible THD, S/N well over 100db, crosstalk well under -100db, and 24/192 bitrates. Sure, there's differences in measurement, but the audible difference isn't something I can hear.
Of course, that assumes level matching, because output voltage/impedance can vary wildly. Even a minor difference can make it sound more "full" or "bright", when really, it's just a bit louder.
What would you describe as bottom end?