Gentlemen, can we please stop arguing about fiction and conjecture?
FACT: All CD Players and DACs do NOT measure the same.
In the latest issue of Stereophile, this $9,600 Audio Note combo measured like rubbish:
http://www.stereophile.com/content/audio-note-cdt-oneii-cd-transport-dac-21x-signature-da-processor-measurements#adtkkhMpjtRPfyGC.99
FACT: All CD Players and DACs do NOT measure the same.
In the latest issue of Stereophile, this $9,600 Audio Note combo measured like rubbish:
John Atkinson said:Overall, it is difficult to avoid the temptation to describe the Audio Note DAC 2.1x Signature as "broken"! But other than its poor rejection of jitter, most of its measured problems stem from the decision to dispense with the usually obligatory reconstruction filter. Without those filter-related issues, you are left with a product whose distortion signature is predominantly the subjectively preferred second harmonic, but also a product that should not be used with preamplifiers of low input impedance.—John Atkinson
http://www.stereophile.com/content/audio-note-cdt-oneii-cd-transport-dac-21x-signature-da-processor-measurements#adtkkhMpjtRPfyGC.99