What should really be the same are the audible artefacts and fake Dynamic Range.
The D1 exhibits zero perceptual artifacts. The original Cirrus architecture is vastly different than D-1
HDR-A architecture.
D-1 dynamic range specification (168dB) is real. In multi-path architecture, there are two noise floors, the low-path floor and the high-path floor. Noise only matters when it's audible. D-1 high-path noise is (worst case) 90dB below program, what we call "DSNR" or Dynamic Signal to Noise Level. Study the Fielder papers (at Dolby) from the 1980s where he measured the audibility of noise under program.
D-1 dynamic range specification is paralleled in the Linearity specification, which is also 168dB. This is un-measurable on an AP555X, which will start exhibiting its own non-linearity around 140dB.
It bears repeating that the D-1 was designed for the professional user, who can benefit from enhanced operating specs. We've spent 35 years in the pro world, with over 50,000 channels of audio shipped into the highest levels of acoustic recording. We've never marketed into the audiophile world, never advertised there. But now the audiophile world has found the D-1, and we find ourselves selling into that market. We just had our very first audiophile review last week.
https://twitteringmachines.com/review-imersiv-d-1-dac/
Anyway, our specs are not "fake". The pro world would banish us. But I can see why you would say that, due to the high-path noise floor. But noise is only a problem when its (1) measurable, or (2) perceptual. In the D-1, neither is true. The only appropriately-considered noise in the D-1 is the low-path noise, which is -146dBu, as calculated.
I will add that virtually every issue raised in this comment thread has been addressed in the
imersiv FAQ. Read the FAQ and respond to the FAQ, not hearsay or assumptions. If you find something "fake" in the FAQ, let me know (send me PM, that way I'll get notified). If we've made an error, we'll address it.
https://imersiv.com/faq/