A dbt isn't easy to set up so it's understandable that not many participate in something like that. I truly believe in my heart of hearts that in an equal setting with no eq in play, both units level matched with a dB meter and operated within spec there would be no audible differences (unless one is flawed) between the DAC in a Denon 3600 and anything PS Audio or anyone else makes.
In fact,
you can see here the PS Audio PerfectWave DirectStream DAC Amirm measures actually performs very poorly when compared to many AVRs! Is it audible tho? I doubt it, but it should not perform so poorly for what it costs. A person would be much better off buying a
Denon AVR X3600H for $549, reassign the main speaker outputs to an external amp and use its DAC. You get much better measured performance for TEN TIMES LESS money!
This is a review and detailed measurements of the Denon AVR-X3600H 9.2 channel AVR. It was purchased new by a kind member who drop shipped it to me. It costs US $1,099. From outside the AVR-X3600H seems like any other AVR: But the controls feel a lot better than some other AVRs. The...
www.audiosciencereview.com
Now I take a lot of Amirm's comments with a grain of salt. He's picking on the numbers he sees, but his measurements are accurate and he know what he's doing. Whether any of it is audible or not is very debatable but I'm in camp "you can't tell" so...