In another post (iPad to DAC test) tonight I hooked up my new Topping D70S MQA DAC into my system. One of the players is a c. 2004/05 Rotel 5 disk CD player. I have it hooked into my Canbridge 640 integrated amp viadecent RCA connectors. I also today hooked it into the Topping via coax digital audio out. It was easy to A/B with my AKG 704 headphones plugged in to the Cambridge. The headphones reasonably blocked player noise, but when running, the unit is pretty quiet. Certainly, when listening thru speakers and quiet passages, it isn’t audible.
Anyways, I a/b’d the receiver inputs from DAC to CD player. I was astonished, I didn’t even sense the transition, the Cambridge switching was so quiet. Levels were perfect, playback zero perceived difference. Don’t know if this helps or hurts, but even with DAC tech 17 yrs old, audible differences with a brand new tech DAC was essentially zero.