On Sat, 09 Sep 2006 11:08:40 +0100, Eeyore
wrote:

So? The purpose of the DAC is to listen to it.

Listening will only tell you what *you* think of it, i.e. subjective evaluation.
That is no reliable measure of 'goodness' whatever as easily can be seen from
those who think SET tube amps are great despite shocking failings wrt precision
and linearity.

Don't we know how to make a transparent DAC yet?