Much has been written about the Theta DS Pro Generation V, which I still consider among the best D/A processors available. I level-matched the Muse Model Two and my Gen.V to within 0.04dB (with the help of the two remote-controlled Rowland preamps) and drove them both with, in turn, the Theta Data II, the excellent Theta Data Basic (which I like even better than the recently discontinued Data II), and the Micromega T-Drive transport.
Qualitatively, the two processors were surprisingly close. They sounded…