The AK4480 is quite impressive in the specs, certainly nothing to be ashamed of. SNR and THD are comparable to Wolfson 8740. It has higher max. sampling rate (216 MHz) and more digital filter modes than the Wolfson and also DSD capable unlike the Wolfson. It is not quite as well spec'ed as the DSD capable Wolfson 8741 which has more filter options and higher SNR. All these are specs and it is debatable whether the differences in SNR are audible .
Currently I have players with Wolfson 8740 (Pioneer 51FD, Arcam CD36, DV137, DV139), Wolfson 8741 (Arcam CD37) and BB1796 (Sony SCD-XA5400ES) DACs and I like the Sony sound the most. It's nothing to do with dynamic range but mostly to presentation and the 'being in the same room' feel, a personal preference. The Arcam players have toroid transformers and more than one DAC running at dual mono. The Arcam CD36 upsamples CD to 24/196 and the Sony to 1-bit delta-sigma stream (DSD-like). All these and the whole chassis and analogue stage design do contribute to the overall SQ.
PS. I did not expect the 53FD at the outset (before launch) to outperform the above for 2CH analogue. I just didn't see it in this capacity.
PPS. Beware some very vocal members on AVS even insist all DACs have no audible difference, that they all decode digital audio with a flat response from 20-20kHz.
Currently I have players with Wolfson 8740 (Pioneer 51FD, Arcam CD36, DV137, DV139), Wolfson 8741 (Arcam CD37) and BB1796 (Sony SCD-XA5400ES) DACs and I like the Sony sound the most. It's nothing to do with dynamic range but mostly to presentation and the 'being in the same room' feel, a personal preference. The Arcam players have toroid transformers and more than one DAC running at dual mono. The Arcam CD36 upsamples CD to 24/196 and the Sony to 1-bit delta-sigma stream (DSD-like). All these and the whole chassis and analogue stage design do contribute to the overall SQ.
PS. I did not expect the 53FD at the outset (before launch) to outperform the above for 2CH analogue. I just didn't see it in this capacity.
PPS. Beware some very vocal members on AVS even insist all DACs have no audible difference, that they all decode digital audio with a flat response from 20-20kHz.












Some of the SC models couldn't handle DSD direct.




