Jeff Heslop said:
I'd assumed that the same digital file would sound the same through a DAC regardless of the source. However I've being reading some reviewers saying that a particular DAC sounds different depending on the source e.g. better with a hi-res player than with a smartphone. Is this true?
You will be surprise what smart phones are capable of these day. Paul Miller from hi-fi news, recently reviewed and measured the preformance of the new HTC10 showing excellent performance.
HTC by passes the dac that comes with the processor & uses its very own. Resulting in very high output levels. In the test review the HTC10 was used to drive Oppo's flagship headphones with excellent results.
As per dedicated dacs, I once had an Audio lab M dac. My new Chord 2qute out performs the m dac, especially in the high frequency department.
I currently got the HTC10 driving a pair of master & dynamics MH30's with excellent results.