Ah, thanks for that link re the online calculator (just have to remember to use negative numbers) and that tallies with the 10dB rule that Amir told us about. You did a typo in your calculation though, the number I bolded & underlined in your post should say -60dB.
Thanks, fixed.
In terms of thinking about the relevance of high SINAD electronics, headphones have lower measured distortion than speakers (I've only just kinda realised this contrast!), with headphones often having less than 1% distortion which I believe is unheard of in speakers. Could it be that the low distortion of some headphones could mean that higher SINAD numbers are more relevant when it comes to headphone listening? Is there a way of calculating a relevant SINAD target in conjunction with headphone listening given headphones low distortion.....it would be quite useful to have a ballpark practical target for SINAD for electronics when used in combination with headphones? On the same token headphones don't suffer from room modes (which cloud the sound) and headphones also don't have the long decay times that speakers have in rooms (which are both particularly applicable in the bass area where distortion in speakers is often highest), so I'm thinking this all adds up to headphone listening being a higher resolution experience in general that might be able to define greater nuances (SINAD) in electrical gear? (Of course there's the HRTF/HpTF problem with headphones that would decrease resolution (which speakers don't suffer from), but some of that can be EQ'd out).
EDIT: an additional thought re the application of high SINAD electronics, when you EQ then you need to apply a negative preamp, which effectively means you're reducing your SINAD, so you need to start off with a higher SINAD product if you're taking EQ into account. I guess you're typically talking about a -5 to -10dB preamp when EQ'ing, so I guess this translates to removing 5 to 10dB from your SINAD. So taking this into account your want your DAC to have about 15-20dB better SINAD than your downstream devices.
Yes, headphones typically have lower distortion than speakers. Probably the lowest distorting headphones ever made are the $60,000 Sennheiser HE1 at 0.01%, which translates to -80 dB. Allowing for negative preamp while EQing as you say, this means your DAC would only need to have 15-20 dB less distortion than this and so a SINAD of 95-100 dB, giving a combined distortion of -79.9 to -80 dB to 1 decimal place i.e. an inaudible addition of distortion. Most smartphones people already have in their pockets, e.g. the three and a half year-old Samsung Galaxy S8 with a SINAD of 96 dB, or the $9 Apple dongle with a SINAD of 99 dB will therefore add no audible distortion to the lowest distorting headphones in the world. The DAC SINAD required for effective transparency with a typical headphone would obviously be even lower.
But there's still one thing that's being neglected in this picture - the distortion in the music production chain. Just like speakers in the audio reproduction chain, mics will likely be the highest distorting link in the production chain, both being transducers of course. If we take a best-case (or at least excellent case) mic distortion of 0.1% (-60 dB), this means playback chain SINAD would only need to be above 75-80 dB, giving a (worst-case, in-phase) combined distortion of -59.9 to -60 dB (to one decimal place) and so an insignificant distortion contribution from the playback chain (for headphone listening, required SINAD for speaker playback would be even lower due to their transducer distortion being typically higher than such a low distorting mic). And none of this is even considering absolute distortion audibility limits, which are likely to be even higher, especially when listening to actual music and the perceptual masking that goes along with it.
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