The concept of negative feedback loop and its devastating effect on music can be found
here. Music is defined by a strict relationship between signal and time. If the musical signal is altered relative to its time domain then one hardly can call the resulting sound “music” by the definition. Any shift in relationship between signal and its time domain is called phase (time) /signal amplitude distortion (or jitter in digital domain). The main cause for phase distortion is the deliberate use of digital filtering, higher order filters and by negative feedback loop manipulation in order to achieve better linearity. In terms of distortion, Delta Sigma (DS) DAC designs distort musical information at all times unlike with NOS R2R. That type of distortion (measurable or not) is made up by the noise and artifacts as DS DAC produces completely new samples (not a part of the original recording) by the means of oversampling and the negative feedback applied to demodulate (noise shaping and filtering) an over sampled signal. The effect of phase to amplitude distortion is evident if one compared class- A amplification with a negative feedback (NFB) and without. The sound is more linear with NFB applied and everything sounds sort of nice but in the same time it all sounds the same, lacks natural coherence, harmonics and dynamics, effectively fails to involve one emotionally. And that is the area where Delta Sigma DACs designs fail, really.