The dCS Elgar Plus is derived from the Elgar DAC, long my digital reference when fed a dual-AES output from the original dCS 972 D/D converter. "The Plus offers many improvements over the standard Elgar," explains the documentation, "the most important being the addition of DSD and SDIF-2 interfaces, the ability to slave to an outside word clock, a digital output, and a substantially expanded Function Menu."
All dCS DACs feature dCS's patented Ring DAC technology, which accepts 16-bit/44.1kHz data from a CD…