Bryan - I was fortunate enough to participate in three separate "big DAC shootouts" this summer with the fine folks from the Suncoast Audiophile Society. We tested (blindly) a variety of DAC's, including the Marantz NA11S1, DCS Debussy, Bel Canto, Meitner MA-1 and many others. Each and every time, the Meitner MA-1 came out on top. Three weeks ago, I sold the Marantz NA11S1 (which routinely finished in second by the way) for the Meitner MA-1. Compared to the DAC2X, I find the MA-1 a more smoother operator, while not losing any of the finer detail. What bothered me about the DAC2X, was that it was over-the-top with detail, to the point of being edgy and annoying. I had the DAC2X for 9 months (an eternity for me!), but with the Strads, Aida's, etc, always found it a bit too much in the uber detail department. The Meitner MA-1 is the right balance.
I'm sure the MSB DAC VI and others are better, but for now, the Meitner MA-1 is a sweet sounding unit. Smooth, with detail, never crossing over into the edgy field.
That being said, I am eyeing a Linn Klimax DS and hope to have a demo in my system in the next few weeks. Not sure I can give up DSD though now that it is gaining steam with Sony's backing. Unless the Linn Klimax DS is vastly superior (when comparing the PCM 24/192 version to a DSD file for example), then the MA-1 will stay.
Cost is also a big issue. The MA-1 is a killer good piece at $7000, while the Linn Klimax DS retails for north of $20,000. That's MSB VI territory (unless a deal can be had). All three are excellent performers....it all comes down to the importance of DSD, value, etc.
