Geez Kevin, it seems you have misinterpreted what I meant in what I wrote. I'm not ignoring science, maybe it's semantics that has tripped us up. Once a digital signal is decoded--and there are different designs to do that--there is still the amplification of the signal and how it is output, differing in how the power supply is formatted, what topology solid state or tube or transformer, whether discreet or op-amps are in the signal path and the parts chosen, the quality of the wiring and the connector components, switching and often volume control. . . many other factors. I'm not talking about just a digital to analog chip or board, but the DAC as the stereo component is called. A DAC component is NOT just the decoding of the digital signal. A DAC is a component that is MORE than that. And they can sound extremely different as a result.