There are various ideas circulating in the hi-fi sector about what the ideal DA converter should look like: NOS, R2R, ladder and also DSD of various clock rates. However, the delta-sigma principle has been widely accepted in the audio industry for decades, and experts have not really questioned it for a long time. However, it has also been state of the art for around twenty years to use a higher word width than 1-bit; in contrast to DSD, which only uses 1-bit word width regardless of whether 64fs or 512fs. Modern delta-sigma converters generally work at clock rates of 256fs and with 5 or 6 bits. The precision with which the original analogue signal can be reconstructed in this way can definitely not be achieved by any other method.
There is no question that a NOS converter can produce a very nice sound in an ideal situation. But the original essence of the music with all its subtleties, the effect, will not be heard without reduction. Admittedly, the delta-sigma principle also has its weaknesses. This is also the explanation for the existence of the above-mentioned solutions. Behind the “arfi DAC topology”, however, lies the interaction of a larger number of converter chips – four or eight – with current output, which generate the symmetrical output signal through a sophisticated circuit with a transformer at the centre of the current-voltage conversion (I/V). All artefacts that arise during the conversion process and that have nothing to do with the original music signal are largely neutralised in this way. The result is the precision of the delta-sigma process paired with a very natural and coherent sound. Music shines with its original fascination and intention.