do you mean when you say "playing in " burn in ?

if so then both cable and the electronics will change to a greater or
lesser degree over time.

The toslink connections in my experience tend to be inferior to a good
digital coax ...I add good as there is some really nasty ones out
there.  

If your running the standard psu for the sb3 then I would expect the
dvd as a transport only to have the edge....if you have a good psu the
sb3 should be ahead of the dvd  both into the dac.

The beresford dac are good at there price point but not the last word I
have a behringer src that in standard guise was able to see off the
beresford [early mk] without difficulty ...I've since modded the unit
and it showed a clean pair of heals to dac1.

The flat sound your getting, sound like what I had before I upgraded
the psu for the sb3 ...for me it was lifeless and uninvolving.  Also
the beresford can use a better psu too and the early mk version sounded
a lot better with a few simple mods  ...better caps, schottky diodes and
better opamps.  I have no experience of the more recent models but if
the maker has taken any account of the mods usually carried out on this
dac then it should sound a whole lot better than the one I heard.


-- 
zanash

Acoustician and builder of interesting cables
------------------------------------------------------------------------
zanash's Profile: http://forums.slimdevices.com/member.php?userid=12157
View this thread: http://forums.slimdevices.com/showthread.php?t=37720

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