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If you can't hear the difference between a slow/leaky filter and a correct one (that has maximum attenuation before Nyquist - so few of these around nowadays), more power to you. Choose the leaky one and be done with it. Hell, go the whole hog and choose NOS!
(BTW, it's trivial measuring the effects of various filters in the audioband through null testing. For example, null testing shows that correct/fast filters do NOT ring... assuming band-limited signals.)
Manufacturers can of course still make ‘better’ measuring equipment and charge more for it, but customers must be aware that the extra cost almost certainly does not correlate with better sound quality.
Keith
I'm beginning to to believe all of the super SINAD stuff is just bonkers - and selling a measurement to get your money. As I've read this:
"Since Absolute Threshold of Hearing is about 25 dB SPL at 100 Hz, the distortion component at 100Hz / 120 Hz should be 75 dB below the clipping level measured at least at quarter power (-6dB), or maximum at half power (-3dB). If SINAD is greater than 75 dB, then this distortion component is below the -75 dBre limit.
And what if the distortion is mainly 3rd order? The just-noticeable third harmonic distortion with pure tones is 55-60 dB, so even 60 dB SINAD (0.1% THD+N) is sufficient in the full audio range."
Basically it appears that any DAC that's capable of 75db SINAD is decent and "good enough". What Dac's need to do is offer more features or better ascetics (be it jewelry or operational). I believe the Gustard X30 has done this as I really don't like the small form factor in my rack...not quite worth $3K but I could see doing it for $1900. Now if we all came to the good enough epiphany, the dac business would be out of business as they tend to last a long time. No need to get a new one.