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Ok, its an Adcom.
Bob Katz just revealed ( in his Innerfidelity Article ) how DACs are becoming "transparent".
His most recent DAC is even more transparent that his previous DAC, which he seemed to think of as perfectly transparent.
However, it seems to require a superb STAX headphone system ( acting as an Audio Microscope ) for even professional Sound people to hear these differences.
The important word of wisdom here: "transparent".
So, that's the quality we should be considering in DACs : they should be "clear windows".
Of course a person would need to know what the music "should" sound like. How is anyone supposed to be able to know this??
Tony in Michigan