When it comes to resolution, the detail has to actually be there for high end headphones to be able to resolve it. So a highly resolving DAC is essential for a high quality system.
While it is true that by far the biggest difference you can make to a system is by changing the transducers (the speakers or headphones), a large part of that difference is going to be colouration or "flavour", which is more of a subjective choice than a technical one.
While it is true that by far the biggest difference you can make to a system is by changing the transducers (the speakers or headphones), a large part of that difference is going to be colouration or "flavour", which is more of a subjective choice than a technical one.
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