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I was reading through these measurements of this unit on Stereophile (from 2018) here: Stereophile C 328 measurements I don't really understand this "The C 328's S/PDIF inputs preserved absolute polarity and locked to datastreams with all sample rates up to 192kHz. A 1kHz digital signal at...

This should be interesting, it looks like Audio-GD is getting more serious. They've posted a bunch of measurements on their new product page for the NFB-11.28 Performance Edition. I wonder what Amir will get out of it if he can get his hands on one eventually... USD 339 for standard edition...

If a DAC has a flat frequency response - woulnd't it be completely transparent? I don't see how DACs could sound any different from each other at all, other than output level, if the frequency response is perfectly flat. What do you guys think?

I'm wondering how important this linearity measurement is. The very well regarded Topping D30 only gets an effective value of 15 bits. Even the topping D10 hits 20 bits (I can't find the image, Amir measured it somewhere on the forum). I've been looking at the Sanskrit 10th, interested in the...