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If Bits are Bits

Are streaming devices routinely tested as DACs?

If I play local files — WAV, FLAC, or whatever — May I assume that the quality is the same as if I supplied a coax in or optical in? Is this ever tested?
Partially. Not all tests can be done on streaming inputs or with file playback, and sometimes duplicates are avoided, so you may see some tests done on a streaming input and others on toslink, USB or whatever other inputs are available. With something like the Wiim Ultra where there is a lot of functionality, some of the functionality will be left untested as a comprehensive test would take too long. Local files were not tested in that review. It is likely local and external sources will perform identically, but can't be guaranteed without testing. We have seen instances where a DAC will perform differently on coax and toslink, and where bluetooth headphones apply different EQ depending on which codec is used.
 
It is very well known that the CD layers of the 20-some SA-CD reissues of Mercury Living Presence historical three tracks recordings are of different origin than the SA-CD layers. The CD layers are taken from the first CD releases supervised by Wilma Cozart Fine herself in the early nineties whereas the SA-CD layer come from brand new DSD transfers. That was done on purpose by the editor, who explicitly stated that it was a way to pay tribute to the great work of Ms Fine.

I am going crazy here - so maybe previous poster that corrected me was talking about something else? Or am I totally lost on this? :D
 
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