It’s always a good idea to minimize generational loss in a mastering studio. “Do no harm” is one of the guiding principles.
When you have guys like Katz, Cuniberti et al saying that the new Imersiv D/A is audibly superior to anything they’ve heard, you can believe it. These are serious people who don’t spend money frivolously. Gear must pay for itself. They are all saying that the Imersiv is not an incremental improvement to the many delta-sigma DACs we’ve been living with for years now. It’s an entirely new concept. I don’t see any reason why a well-heeled audiophile with a mastering-grade signal chain shouldn’t use the best converters.
In our facility and when we record on location, all the A/D-D/A is done with Merging, Nagra or Sound Devices equipment, and we’re going to listen to the Imersiv as soon as we can get our hands on one. It will have to be very good indeed to match Merging, which is already about as good as it gets. We’ll see.
Measurements are one set of data points, not the be-all end-all. We are human beings with ears, not computers with test leads. Listening and how something sounds subjectively also matters.