Delta-Sigma vs. linear DAC's?

I know these can get a little heated but I have been having fun reviewing different DAC's used in various processors/recievers and am wondering if anyone else has experience with the different types and have been able to correlate these to actual sound differences.


This started with me reading the Audio Perfectionist. While I do not always agree with the opinions of said publication, I do value the experience and frank reviews they print. There is some great information to be gleaned from some of the articles and reading a review in mainstream print magazine after reading AP seems like reading the tabloids vs. newspaper.


Anyway, they severely cirticize the use of delta sigma DAC's as cheap and low fidelity. They indicate a preference for linear DAC's (often of the hallowed BurrBrown fame). I do understand that kind of DAC's are not the only measure of a processor but the severe criticism by AP made me curious.


This started me searching for the kind of DAC's used in pre/pro's and receivers and to my suprise I found that my favored preamp (B&K Ref 50) uses AKM Delta Sigma DAC's that AP has specifically called cheap and only worthy of a sub $300 DVD player. So I started checking out what other preamps use to see if I could demo one to find out if I could tell a difference from mine vs. others.


What I found was that there really are almost NO pre/pro's out there using linear DAC's and the only ones that do use them on front 2 channels only. Check out " http://www.alexhardware.com/ " Most pre/pro's use Delta Sigma DAC's. And, most of the better reviewed ones do. Meridian, Lexicon, Anthem, Arcam and Parasound to name a few. Some of the most consistant users of linear DAC's are Mark Levinson and Denon.


Here are some questions I have:

-Has anyone noticed any consistant differences audio performance of D/S vs. linear?

-If linear are supposely so better, why wouldn't pre/pro's use them? I can't believe that cost of a DAC, especially in a pre/pro where diminishing returns is fully in effect would account for a majority of Delta Sigma DAC's in pre/pro's. We're talking a difference of single digit $'s here at most.

-Is there some kind of implementation issue with using linear DAC's that would add to complexity or cost even more?

-Why are high end processor's like the Anthem D1/D2 and Meridian using DAC that supposedly are meant for a cheap DVD player?

-Is the AP full of crap?

-Do I need to stop being a geek and start listening more?

-Will Jack and Sahid find out that Michael was the one that shot Ana Lucia and Libby? (Can't wait).