No ADC should be involved, though:Yes and no. Even an a-grade cosmos ADC gets best case -127dB in stereo, has a very low
input impedance, and needs a lot of care and feeding to realise it, with battery power supplies etc. I agree with the principle, but in practice it might just be too hard to standardise. The analog approach is much more plug and play and repeatable. And whatever you or I may think, a lot of people just wouldn’t accept a device for comparing DACs that starts by digitising the signal.
DAC audible differences are finally proven with ABX?
Still remains polarity. Devices have shown to be variable in this regard. Although this device seems to retain it. But DACs can vary. Good point. Polarity switching is easy for balanced inputs (just add more relays), but complicated for single ended, as it requires an inverting buffer.
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