Comparing rafts of various DA converters one thing most can agree on is that they all sound different, yet the specs are all but identical. For example, the LE4496 (Blue) DAC manual lists a flatness response of +/- .05dB (10Hz - 22kHz) and 2 degrees phase linearity. The Lavry Engineering DA924 (Gold) DA manual lists exactly the same values, yet they are very different sounding devices - I'm sure Dan himself will attest to that. Distortion for the LE4496 is .002% (1kHz @ -1dBFs) while distortion for the DA924 is .0009% ( virtually = .001) but is the ear really that sensitive to a difference of .001% vs .002%? The same can be said for any flat-response ultra-low distortion amplifier. What is it that is not being specified the gives same-spec devices such obviously different texture, character, and tonal balance?