I had a DEQ2496 for a while. While I didn't buy it for the DAC and
didn't put much effort into comparing the SB3 analog out with the
DEQ's, I found it a passable piece of equipment. I'd put them roughly
in the same class, though I might give a slight edge to the SB3. 

I ended up selling the DEQ. I used sound level meters and PC based
spectrum analysis to set up the equipment (using the mike in multiple
spots) and over the period of a month never did arrive at a point where
I thought it was an improvement. (I've used EQ equipment professionally
in the past so don't believe novice mistakes were a factor.) 

However, back to your original question, I'd think you'd be in about
the same league DAC-wise with the DEQ vs SB3. I ended up finding that I
got more out of a high quality DAC (Lavry DA-10) than I did the
equalization.


-- 
mlsstl
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