One of the better digital front-ends I've ever heard was demonstrated for me a number of years ago at the house of an audiophile friend: a Weiss Engineering combo of Jason CD transport and Medea digital-to-analog converter. That front-end remains in my mind as one of the only digital systems I've heard that could compete with the very best that vinyl has to offer while still doing what digital does best. In other words, there were warmth and musicality, staggering dynamics, and real silent backgrounds. When, recently, I saw that the Swiss company had come out with a DAC featuring onboard volume control, a headphone amp, and a FireWire input, I knew I had to give it a listen.
At present, my writing chores are divided between two fields: domestic audio and lutherie. Having invested considerable time in both, and having by now met a number of builders who are distinguished in one or the other, I can say with all confidence that the best share a simple, single point of view: Everything makes a difference.