It's very hard to hear differences in DACs. Most are audibly identical, and thus beyond our hearing to discern. Some have odd frequency response due to the filter, but even this is extremely subtle. Likely the Boulder is transparent, unless they did some wonky filter application. I like RME DACs, they include PEQ, which the Matrix 800 may benefit from. DACs were solved ages ago, they are computers that render output voltage from data. If you stick around, this will become very clear.
Anyone have experience with the bowers and wilkins 800 matrix with the d appolo arrangement?
I like B&W matrix models, especially the 802 and 801 from that period. The 800 is not my favorite. The 800 has oddly recessed midrange. We had a pair at the store I worked at, and I much preferred the 802, which was one of my favorite speakers at that time. We already sold the Infinty IRS line, so a large format speaker like the 800 was going to have to be fantastic, and it quite frankly wasn't. It also didn't agree with many of our sales people and customer's aesthetic, but that is definitely a polarizing topic.
Lastly, it actually isn't a
D'Appolito alignment. It is a 2.5-way midrange arrangement, mated to a a pair of woofers. The two mids are crossed differently to the tweeter to try to avoid combing and interference.
I wouldn't worry about the DAC for sure.