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Upsamplers, DACs, jitter, shakes and analogue withdrawals, this is it.

From a practical standpoint...

...it's impossible to have a tube DAC where the analog portion of the signal does not spend time in a solid state device. The digital to analog conversion takes place inside of an integrated circuit and comes out as an analog signal.

If one needs tubes to "tame" the signal, why does it matter if that takes place in the DAC unit, a tube buffer or preamp?

That's not to say that some don't prefer the sound of a particular DAC with tubes in the analog line stage, but there are certainly plenty of all solid-state DACs out there that their owners prefer, even if the rest of their system is all-tube.

Audiophiles often tend to ascribe everything they hear to a single characteristic or aspect of a piece of equipment. Things are usually a bit more complex than that with respect to the way things sound.

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