In article , Eric Stevens
wrote:

You would need a double blind test to reliably determine whether or
not it is possible to distinguish the Rega from the Arcam. But I find
that only a few seconds listening will tell me that I am listening to
the Roland. I also accept that you might not be able to hear the
distinction.

as i said, it's intentionally altering the sound, something you could
match with the other dacs. either that, or it's defective in some way.

it's a bit like 'canon colours' and 'nikon colours'. the cameras are
tuned slightly differently, but either one can be made to produce what
the other does.

And it's in the subtlties of tuning and the firmware of that that the
differences between DACS (and their costs) lie.

tuning = intentionally altering the sound.

As I understand the objective is to better reproduce the original
analog wave form from the digital data. Of course improving the
reproduction of the original wave form will alter the sound.

which is what i originally said. the difference is not the dac, but the
alterations, what you're calling tuning and which can be done outside
of a dac.