Sound quality of DACs is probably due to the correlation of hardware and software characteristics. The differences introduced by software are most of the time minimal in the audio band - I have never seen any review showing a measured difference in redbook in the 10-20000 Hz bandwidth. IMHO - and this is just an unconfirmed supposition - in order to make them predictable and effective the hardware must not "spoil" these minimal actions, and must follow a rigorous model of accuracy and extreme quality. Perhaps it is why manufacturers such as Trinity select their components to the nth degree, or DCS implement their own DACs - using specific measurements surely!
At some time we expected that software would solve all the problems of digital. Unfortunately It seems that in order to have the last drop of information, accuracy and a pleasant sound the key is also in the hardware.
Yes, hardware issues are important, in fact, intrinsical inaccuracies in hardware -- resistors -- caused dCS to develop the Ring DAC topology in the first place!
Here is the technical explanation from RH's review of the dCS Vivaldi:
?The dCS Ring DAC
The Ring DAC, invented by dCS in 1987, is a brilliant solution to the challenge of converting digital data to an analog output signal. To understand the Ring DAC, let’s first consider how conventional DACs work. You can think of a multibit DAC as a ladder, with as many rungs on that ladder as there are bits in a sample. A 24-bit DAC will have 24 “rungs,” each one a resistor that corresponds to each bit in the digital sample. The resistors are connected to a current source through a switch; the digital data representing the audio signal open or close the switches to allow current to flow to the output or not.The currents of each rung are summed, with that summed value representing the audio signal’s amplitude.
The resistor values are “binary weighted.” This means that each resistor lower down on the rung must have double the resistance of the rung above it, and so forth, corresponding to the binary progression 1, 2, 4, 8, 16, and so on. Because each bit in the digital code represents twice the value of the next lower bit, each resistor must have a value exactly half that of the resistor on the rung below it. One problem with these so-called “Binary-weighted” DACs is that it’s impossible to make resistors with the precision required for perfect binary weighting. The result is that the tolerances in resistor values introduce amplitude errors in the analog output. Moreover, those amplitude errors will occur in the same places on the audio waveform.
This problem becomes more acute the greater the number of rungs on the ladder. In a 16-bit resistor-ladder DAC the value of the lowest resistor rung should be exactly 0.0000152 the value of the highest resistor rung. In a 24-bit converter the lowest resistor value should be precisely 0.000000119209289550781 the value of the highest resistor. It is obviously not possible to achieve anywhere near this level of precision in resistor manufacturing, and any deviation from the resistor ratios translates to amplitude errors in the analog output. The now-defunct UltraAnalog company addressed this challenge by driving its 20-bit DACs (which were composed of two off-the-shelf 16-bit DACs ganged together) with 100,000 different digital codes, measuring the DAC output at each code value, calculating the degree of error in each specific resistor, and then having technicians hand-solder tiny precision metal-film resistors on the ladder rungs to bring them closer to the correct value.
A DAC technology that doesn’t rely on binary-weighted resistor ladders is the one-bit DAC. This device converts a multi-bit code into a single-bit data stream that has two values, one and zero. Unlike a multibit DAC, the one-bit DAC’s amplitude precision is very high, but the one-bit DAC suffers from very high noise that must be “shaped” (shifted away from the audioband). One-bit DACs are also very susceptible to jitter. dCS’s solution is the Ring DAC, which can be considered a hybrid of the two approaches. It is based on a five-bit code that drives resistors of identical value. Because the resistors in dCS’ Ring DAC are all the same nominal value their actual values are very close to one another. The five-bit code has a much higher signal-to-noise ratio than a one- bit datastream and requires an order of magnitude less noise shaping.
Digital signal processing first “maps” whatever datastream is coming in (192kHz/24-bit, or the 2.8224MHz 1-bit code of DSD, for examples) into a unique five-bit code. This five-bit code opens and closes latches connected to a current source that drives one of 96 resistors of identical value. Because these resistors can never have exactly the same resistance, the Ring DAC employs an array of resistors and randomly shifts the audio signal between resistors in the array.
The Ring DAC gets its name from this “passing around” of the signal from one resistor in the array to another, as in a ring. The effect is to convert what would be amplitude errors in the analog output into a very small amount of random white noise.
The Ring DAC is brilliant in concept, and achieves its highest realization in the Vivaldi. The commonality in sonic character between all dCS products—the density of information, the resolution of fine detail, the unique spatial qualities—are probably attributable in large part to the Ring DAC. RH