After reading all this I’m still unclear on what the purpose would be of “upgrading” to this from my d90se. The primary differences between it and the d400es for instance is the use of the ES9039pro vs the 9038pro, and the XMOS XU316 over the XU216–neither of which would be expected to have any significant impact on the net result.
Until there is some groundbreaking innovation to digital audio technology (such as these units supporting some new holographic multichannel or spatial audio technology that is compatible with existing amplifiers and headphones, to speculate for instance), this market is simply sustaining itself by releasing new chipsets that can be marketed in such a way to capitalize on cognitive bias, no different than Pfizer releasing an enantiomer of Prilosec once its patent expired and calling it Nexium. The technology might be more advanced but the results are the same.
Saw a lot of newbie comments on here making the usual mistake of invoking analog subjective audio terms to describe a digital device—that’s evidence of cognitive bias fueling the market in a nutshell. For those who asked rhetorically why we bother to measure and comment when these new devices come to market if they all sound the same, there is still some scientific merit to monitoring technological advances moving the SINAD goalposts forward, audible or not, particularly when they do so at lower price points. Given that the cost of these DACs has dropped precipitously over the past few years, that itself is a valid scientific breakthrough.
If I were to play devil’s advocate to myself, the fact that the new AKM chip is capable of doubling the DSD and PCM bit rates, even if not currently implemented in the firmware, does future-proof these devices for a possible era with media being released in these formats. But again, there’s no evidence that this would offer any audible advantages either (it’s arguably been proven that it won’t). We’ve had DSD 512 and PCM 768-capable XMOS/DAC chip combinations for quite awhile now, and the mastering industry still hasn’t responded by releasing any media in these formats to speak of. We’re already a niche market anyway, and if the difference is inaudible there’s no financial incentive for it.
The digital audio era is already in its fifth decade, and the vast majority of media is still limited to Red Book 44.1/16. And as the recording industry moves more and more to digital recording, the sampling rates they choose cap the limit on their playback resolution forever anyway. At the risk of sounding like a Luddite, we really might have reached the technological limit of our ears. I think that’s why Apple has focused their energies on Spatial Audio over lossless—the audio industry needs something transformative for our listening experiences to take the SOTA to the next century.