Lord knows I try to keep an open mind, but those good-measuring delta-sigma chip DACs rub me the wrong way. Their processing complexity vexes my mind, and there's never been a reconstruction or upsampling filter that I've been a fan of. Nevertheless, I believe that every audio component must be judged by how it sounds and feels in use.

A mono pair of CH Precision M10s ($210,000/pair as reviewed) declares its presence in capital letters. Each channel consists of two large units, each almost 2' high, linked by a total of four umbilical cords. While the "lighter" amplifier unit weighs almost 117lb, the toroidal transformer–based power supply unit tops out at nearly 172lb. That's a lot of metal.