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ChainBreaker
Mr_Sworld
Some sort of DAC is necessary if your signal is in the digital domain at any stage. DACs can be implemented well or badly. Like any sound reproduction device, snake oil can get inserted into the system but the basic claims of accuracy and precision of the analogue output relative to the digital input are measurable physical quantities. Since the output stage is an analogue audio amplifier, all the basic principles and cost/benefit compromises which apply to any analogue electronics apply to a DAC.