Sorry for not replying sooner, it's been very busy.
Yes, quite a lot of time for pleasure but also for business.
It all started with setting-up systems for me and customers trying to ensure the systems were bit transparent, making sure the PC had the right sound and software settings, and not leaving everything to drivers and guesswork. It is much easier with a Mac, because iTunes and Core Audio will pass bit perfect audio with the right Audio Midi settings. And equally some DAC's (Weiss) can test bit transparency, which makes it a bit easier on a PC - until you get a bit more confident with JRiver, Foobar, ASIO and WASAPI drivers etc. Some DAC's are awkward, like Exposure's 2010S2 DAC, where you have to ensure the output is set to 24/96, but it sounds as impressive as many others costing several times its price, especially given the innately small differences you find in well designed DAC's.
The conclusion as outlined in the first paragraph is fact, and easy to replicate as described by using Abode Audition, but there are instances where 24/192 can and does sound very marginally different, which is probably more to do with the conversion algorithm used in Audition, Korg AudioGate etc.
The second paragraph is more variable, since most DACs use their internal clock and resample the input data. Therefore, it's very difficult to get a deep null or any null for that matter when comparing the recorded file (edited and cut precisely) to the original file, unless your DAC can perfectly synchronize to the imbedded S/PDIF, AES, or Toslink clock. Given this, you are simply better to listen in most instances, and evaluate whether you can hear a differences between transports, cables etc. Personally, I find it very difficult to call depending on the system. But converters do and can sound quite different in transparent systems even if they appear to measure perfectly on paper, especially if connected direct to active speakers when you're best to consider it as a preamp. I personally find relatively budget bookshelf speakers like the ProAc Tablette Anniversary are pretty good at telling the differences when using transparent amplification. However, in the scheme of things, it's all pretty minor, at least compared to your speakers, room and setup.
If your transport and DAC use an external clock, or an internal asynchronous USB clock arrangement as with the Lynx Hilo AD/DA converter, you can digitally loop through USB, S/PDIF, AES and Toslink and always capture the original bit data perfectly. This proves bit transparency in iTunes/Core Audio, and in these instances cables make no difference. Equally, you can obtain very deep nulls in the analogue domain approaching or bettering CD resolution (-100db obtainable), which in itself dismisses affects due to noise or other claims made for digital cables in the context of the Lynx Hilo.
Mind you, there are always exceptions to the rule, and I guess you could call this bad design :doh:
Btw, always buy a DAC because it provides the right level of functionality, and ideally with a high quality preamp (analogue inputs) and headphone output, rather than be overly concerned about the sound. As above, there are exceptions to the rule. One that comes to mind is the DAD AX24 (our reference), which is one of the most musical performers given its weighty and fluid bass/mid, and is used by Abbey Roads Studio, Bob Katz and many well known engineers that record in DSD.
Peter
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