I try to buy DACs that are DSD capable because I know I can squeeze more performance out of those. And also because I have quite a bit of DSD content I want to play.
Performance of DAC is roughly divided to three parts. 33% digital filters, 33% the delta-sigma modulator and 33% the conversion and analog implementation. DSD allows me to cover 66% of this in software.
Then I of course have my own DSC1 DAC that is DSD-only. (there are other similar DACs too, like Lampizator
The only other DACs that are not DSD capable I have are:
- Cambridge Audio DAC Magic (and for that reason I don’t use it anymore)
- M2Tech hiFace DAC (capable of 352.8/384k 32-bit PCM and used only in that mode, used only for NAA testing purposes)
- Creek Audio Ruby DAC -card for Evolution 50A amplifier (used only with NAD MT 2 for Spotify Connect)
- Focusrite Forte (192k capable, used for testing and room acoustic measurements)
I have listed the hardware that is part of my frequent testing procedures here, under recommended hardware:
http://www.signalyst.com/consumer.html