Oh, I did not reply before, thanks AdrianusG for quoting DSJR.
I think too, from what I measured in my modest lab, and especially what I can hear, that the oversampling filter plays probably a more important role than the DAC itself. I just fail to demonstrate it (so far…).
I did not mention it before, but the Marantz CD-60 I talked about previously shows a very poor linearity (barely down to -70dB), it is using a standard TDA1541A chip, not the selected crowned versions, and that’s its main flaw. Yet, I could not hear a difference with a more recent Denon SACD player (of much better performances) when these two were playing a good old CD with decent DR from a respectable Japanese mastering studio (I know it sounds old and obsolete to listen to an audio-CD…).
So I recorded the outputs of the Marantz and the Denon with a Motu UltraLite Mk5 audio interface (tested by Amir, by the way) at 24bits/96kHz (to include stop-band content of the two players) and then played them back, using ABX comparator in Foobar, on my main system and using a headset too.
If I was able to easily identify A from B with a p-value of zero, 1) it was on a small detail which required me nearly 20min to find what to listen to (piano reverb more on the left side on the “A“), 2) I was unable to decide which one I preferred in the end.
That puzzled me.
So I decided to rip the CDA on my computer to compare with the two files recorded from the two players (Marantz with TDA1451/SAA7220 and Denon with DSD1792/AL24). Fact is the rip had a piano reverb between the Marantz and the Denon but closer to the Denon stereo’s representation. Other than that, nothing else was different while the three files generated should(?) have been very different.
One will argue that Audio-CD is obsolete low-res anyways and that’s why no difference can be heard. Well, knowing from the test of Archimago that differentiating a 24bit from 16bit dithered file is impossible for me (I got the p-value: 0.5982) as well as for the others, I don’t think it’s the point.
That being said, when I compare the output of the Marantz and Denon with whitenoise, this is what I see:
View attachment 303094
So I question myself, if the two filters show such a difference and if I can tell who’s who in an ABX test on a tiny difference, why can’t I decide which one is the best?
Then we can talk about speakers in the room and other devices which have a higher influence than the two players. Yes we can, but what about exactly same results (for me) when listening with an HD650, or DT Pro, or Oppo PM3 (yeah, I love this one) through the Motu? Oh yes, maybe I’m simply death, but ma wife and doctor say the opposite