There’s yet another thread about MQA on AA, in the Critic’s Corner section, with responses from some including John Atkinson. His comment drew my attention as I wasn’t sure if he was correct. Here’s the relevant post…
“I wish Charley were still around to discuss this, because I wanted to point
out that as different as the PS Audio and Benchmark DACs are, in almost
every way, there is one significant factor where they actually behave
virtually identically. That is in the behavior of their digital reconstruction
filters. Could it be possible that with two modern DACs, the sonic signature
of this filter outweighs everything else?”
The full thread starts here AA Thread . Note, I am not trying to start an MQA discussion here.