There are a few points to comment on here.
Whilst Amirs personal limit of 0.1dB may seem at first to be somewhat arbitrary and excessively tight, as we see many dacs that are linear to that figure to very low levels, then it becomes a reasonable target to aim for**. When high FFT resolutions and averaging are utilised random noise becomes a very small issue. In my second set of measurements I was also careful to test where there were no spuria, mains or otherwise. Yes of course the linearity of the measurement equipment is an issue, however we do see other DACs performing very well and showing to be linear at low levels where the 1021 is not. Also as mentioned previously, Amir and I are in the process of validating measurements against each other.
Im not sure what point you are making regarding the balanced connections WRT mains noise. I would expect a balanced connection to show very little/insignificant amounts of mains noise. With the 1021 we see higher levels than I would expect. Of course I was initially suspicious of the measurement set up, but when there is no problem found, and I measure other DACs with balanced or single ended output that show pretty much
zero mains noise, and when SBAF measurements also show mains noise, its difficult to draw any conclusion other than it is a DAC issue. BTW I tested balanced, single ended and direct from the ladder with same problem noted.
I very much agree with your point regarding relative problems in a reproduction chain. Yes speakers have huge distortion by comparison, but we are testing the technical performance of the dac and many other dacs are vastly superior in this respect. If you are not concerned by harmonics at levels up to -86dBFS, then you are also by definition saying that 24 bit content is pointless. I might actually agree with that, but you will certainly end up in an argument with many subjective audiophiles

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Can you be more specific about these things we apparently cant measure? I simply dont agree that "most" Delta Sigma designs sound harsh. I dont see any basis for that statement. All of us here listen to devices. Where we differ is that we are very aware of the problems associated with subjective evaluation. From my perspective FWIW, this dac sounds fine, I would be quite happy to live with it. It sounds a
little different to other dacs I have. However I dont hear "more" with it and I dont think it sounds more "natural" whatever that may be. Maybe the measured issues are below audible thresholds, but equally maybe they are what cause it to sound a
little different.