Let's start with where I agree with you:
1.Reviewers are worthless. Very few reviewers have systems and rooms that are remotely close to accurate. Just look at their rooms. It's usually a joke.
2.There ARE differences in DACs. I don't dispute that. I've owned more DACs than I'd care to reveal.
3.I was just as guilty as those I now criticize. I was NO different. I sought the most expensive DAC with the coolest "parts" I could find. I heard "big" differences with each upgrade.
4. HP's reviews were stellar. However, times have changed a great deal since then.
Today, the biggest difference between digital and analog is the ability to correctly playback multiple channels. IMO, MCH is THE future for digital playback. The advantages to a MCH system are legion. There are many variations for MCH systems, each with their own advantages depending on the listener's preferences and their room characteristics. In my system, I focus on Stereo with 2 subs. So, I'm using a 4CH system. I use active crossovers for the subs. The subs are placed on the front/back walls each to obtain much smoother bass. I can also achieve MUCH greater dynamics and lower bass distortion. NONE of these systems characteristics would be possible without a MCH DAC/ADC and excellent software to create the FIR filters needed for everything to properly integrate.
Howie, you are correct that I've been down the same path like so many others pursuing the next awesome DAC. But what I've learned in that process is that even though there are differences between DACs, there are MUCH bigger improvements to be had by instead focusing on the DAC/software compatibility. IME, excellent DSP software can make DAC differences seem superficial and unimportant. That's what I mean when I am talking about a "dialed in" system. Just measure your speakers at 1m, >1khz with a good calibrated mic and a really good ADC on axis. ALL speakers have little variations in their responses. Even your left and right speakers will vary slightly. IME, you CAN greatly improve their performance by smartly using DSP/FIR filters. What does it sound like when you do that? It sounds better than the BEST DAC upgrade you've ever experienced. Why? Because you really are improving the stereo image. There are no speakers beyond reproach. They all have imperfections and there's ALWAYS variability. No matter how many times the manufacturer claims the drivers are "matched." They are not matched. If you don't believe me, just measure for your self.
Since I've been using Acourate, my stereo image can resolve back into infinity with some of the better recordings; eg. Keith Johnson recordings. Yes, I used to hear deeper sound stages with better DACs but that's nothing compared to linearizing my speakers above 1khz using FIR filters. I didn't even mention all of the benefits from improved bass dynamics, clarity and resolution. It's impossible to explain it.
And your audio dealer has never demoed it for you. And you've never heard a speaker manufacturer use any of these technologies at an audio show. They don't do it, because they are afraid folks will criticize their gear for doing it. For me, I am used to the criticism and I am not selling anything. I would encourage anyone considering buying their next $30,000+ DAC to remove themselves from the uber DAC tunnel and try a different approach. Ask yourself: What is it that my system really IS missing that I am searching for with this new DAC?
IMO, DSP and MCH are
worthy and offer massive improvements beyond that which the best DACs can offer. Having said that, I believe there are still some excellent DACs that could integrate very well with a DSP or MCH system. I would look for any DAC that has a word clock output. eg. DCS, Weiss and Mytek. Why? You can accurately measure your system and also incorporate multiple subs without sacrificing anything else in your system.
The Berkeley gear is typical "parts jockey" gear. There's no account for any new MCH technology. There's no consideration by it's designers for anything beyond the same old 2CH digital systems in use for the last 30 years.. The only considerations are the "parts" and not the whole playback system in which the new "uber DAC" resides.
Michael.