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I know it was discussed, if not beaten to death, before, but this post is prompted by recent exchange on PC Audio forum about Benchmark vs. Wavelength DACs, used with computer via USB. What measurements are there, show superiority of Benchmark in every category (which prompts "objectivists" to talk about "engineered colorations" and "deliberate colorations as design goal"). However, posters who actually listened to both, have no doubt which one sounds better - and that ain't Benchmark. Almost the same goes for Benchmark vs. Ayre QB-9 - comparable measurements, superiority of Ayre in sound quality.
Links to measurements:
http://www.stereophile.com/digitalprocessors/108bench/index4.html
http://stereophile.com/digitalprocessors/wavelength_cosecant_v3_usb_digitalanalog_converter/index5.html
From my own experience, Benchmark (silver-faced, so one of the latest generations, if not the latest) via AES/EBU was somewhat harsh in highs and forward sounding, easily outclassed by several solid-state DACs I tried in the same and higher price range - so preference for "tube" sound (Wavelength) is not the reason.
So, what gives?
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