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Alan Taffel has posted a review of the dCS Debussy DAC ($11,000) at AVGuide. His conclusions:
That leaves me with one last strength and one real weakness to report. Let’s get the bad news out of the way first. Although the Debussy is fully equipped to directly drive an amplifier, I found it quite unimpressive in this capacity. As a linestage, the dCS sounds rather boring, with compressed dynamics and undifferentiated timbres. Only its vocal purity, quiet background, and solid imaging elevate it above mid-fi. I tried the Debussy in this mode with two different amps, with the same results. So, although being able to use the Debussy as a linestage would up the value quotient even further, I must instead recommend using this DAC as a DAC, sending its analog outputs through a good dedicated linestage. In my experience, that is the only way to hear what the Debussy can really do.
And the last thing to report that this DAC does is deliver the best USB sound I have ever heard. Setup must be done with care (see sidebar), but the results can be extraordinary. This is the first USB I have listened to—and longtime readers know that I’ve heard and dismissed quite a few—that is truly in the same sonic territory as (if not quite the equal of) the best S/PDIF. Playing my trusty Dvorak Serenades (Praga), the Debussy’s BNC input was just slightly less grainy and more dynamic than USB. Mary Guathier’s “Falling Out of Love” from Mercy Now was again awfully close. In USB mode, Mary’s voice moved forward and exhibited some sibilance plus, once more, a hint of grain.
With higher-resolution source material, the gap widened—in S/PDIF’s favor. The Classic Records 96/24 recording of Ravel’s Pavanne pour une infant defunte was clearly less timbrally pure when played via USB. Too, the Debussy’s USB does not sidestep the lax rhythms I have noted in every other USB DAC. On the other hand, strings, which are usually USB’s bête noir, here had nary a trace of the shrillness that would normally afflict them. Overall, the Debussy’s BNC input is its most convincing; however, the USB port is very nearly its musical and sonic equal—and that’s saying a lot.
You can read the full review here.
You can read my review of the dCS Debussy DAC here.