While I understand that the measurements pertain mostly to the frequency region, how about the accuracy of the output for the D/A converter.
Let's do some basic calculations to see what are the effects of a 16 bit DAC and a 32 bit DAC.
I would like to point here that although Delta Sigma DAC architecture is GOOD in theory it still succumbs to the limitation of the Input Power Supply and Voltage Reference (Vref) Precision because let us face it a DAC will convert Digital Signal to Analog Signal. And the accuracy of the Analog Signal is a reflection of the quality of the Power Supply and Voltage Reference wherein the Analog Signal is pegged.
I will be using the AKM AD4399 DAC, Burr Brown PCM56 and Analog Devices LT6657 voltage reference and a precision 5V power supply with 0.1% accuracy as references to the calculation.
AKM4399 is a 32 bit Delta Sigma D/A IC
Burr Brown PCM63 is a 16 bit D/A IC
Analog Devices LT6657 is a precision 1.25V reference IC with 2ppm/V Line Regulation and 3ppm/C voltage drift
For the 5V regulator with 0.1% tolerance, Vmin=4.995V and Vmax=5.005V -- this represents 10mV tolerance
For 16 bit, calculating the minimum voltage it can handle, using the LT6657, it is 1.25/2^16=19.1nV
For 32 bit, calculating the minimum voltage it can handle, again using the LT6657, it is 1.25/2^32=0.29nV
Calculating the accuracy of the LT6657,
with the 2ppm/V Line Regulation, and using the 5V 0.1% regulator with the 10mV tolerance, LT6657 will drift by (2/1,000,000) x 0.01 = 20nV
with the 3ppm/C voltage drift over temperature and using 5C drift in typical household use, LT6657 will drift by (3/1,000,000) x 5 = 15,000nV
Total drift of the LT6657 will then be 15,000nV + 20nV = 15,020nV
Looking into this figures, we can see that the drift alone by the LT6657 is so much large than what a 32bit DAC can handle because 15,020nV >> 0.29nV
However, for the 16bit DAC 19.1nV << 15,020nV, it is well within the limitations of the Voltage Reference
The point here is increasing the number of bits and adding more filters will of course result is better measurements. However, let us take note that we are using our ears to "measure" music not instruments. If we would like the precision of the D/A IC, we need to at least have same level of equipment being used in the factory setting wherein D/A IC are being tested/measured.
As I know, measurement instruments in the factory are calibrated precisely and these are using 0.1% accuracy components further the test fixtures used have layout that only commercially produced DAC (completed DAC machine not the D/A IC) are not able to duplicate.
So, to answer the question, will the AKM4399 beat the PCM63
1. In the factory setting, that is a resounding -- YES
2. In the commercial, that is a resounding -- I DO NOT KNOW, it depends on how the D/A was layed out on the PCB and the accuracy of the Power Supply and the
stability of the temperature which the D/A IC operates
From this, I will take on the PCM63 anyday vs the AKM4399. I have both D/A IC based DAC and no matter how I listen to the AKM4399 it is sterile -- too much L-C tank filter. It is like eating food at the hospital -- almost no salt.