Arguments over blind testing, DACs etc. miss the most practical point
IMO - that the biggest problems in the playback chain are the speaker,
room and possibly amplification.

Yesterday I listened to some good electrostatic headphones, using as a
source my Windows phone playing MP3s! It sounded legitimately good!
Electrostatic transducers are very suited to headphone application, and
of course all headphones lack the problems of room acoustics.

Modern sources are all pretty good. The question of whether there are
slight differences is a valid one, but it's less important to me; I
realise "where it's at" and that's mostly acoustics and transducers.

I don't deny DACs might differ slightly in sound - and I maintain it's
very difficult for us punters to determine the truth with any
reliability - but I'm happy to live and let live just as long as you
HAVE actually got the rest sorted out to the best level you can!



Check it, add to it! http://www.dr.loudness-war.info/

SB Touch
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