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- Nov 27, 2020
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I think we are saying essentially the same thing. The DAC chip itself will be transparent for human hearing, even if it isn't the same DAC chip between the units.A DAC has one, and only one job, and that is to accurately convert the digital representation of music from the source into an analog representation of that music. Well measuring DACS do that with inaudible levels of noise and distortion, and with flat frequency response in the audible band. In other words the analogue output is (audibly) a perfect representation of the digitally encoded music.
Basically - we can select from the Blue and green sections of the chart here, and stop worrying about how a DAC sounds. That can free us up to consider other buying decisions, such as price, reliability, brand and features - including those features that can make an improvement to the in room sound - such as room EQ. Bear in mind though that those features (including EQ) also have nothing to do with the performance of the DAC circuit, but are about the DSP done before conversion to analogue.
But by your definition, neither the Ultra nor the ADI-2 is a "DAC" because they both do more than "one thing", even though they include a DAC within them. And as you note, the features that those devices incorporate can make a difference.
And I understood the the original commentor as asking about more than just the DAC processing in isolation of everything else. E.g., USB receiver, jitter management, amplifier, etc.