Dan, as far as the digital to analog conversion itself goes, DAC chips have been a mature technology for quite a few years now. The small measurable differences that still exist aren't audibly significant and even those used in modest cost receivers perform the conversion function without audible flaws. As in almost everything in audio(even pieces of wire)we read reports using flowery language to describe the benefits of the new DAC, but unless some electronic circuit was included which degrades the sonic accuracy, there's no factual support for any different results. Save your money for something which can make an actual improvement.
