mmda

The only MQA compatible DACs that I am aware of are $1k+. They all sound mediocre at most. You've never heard real DSD then. Converting the PCM master to DSD isn't real DSD. Measurements don't tell you how a DAC sounds, only the flaws. Measurements can't tell you the sound characteristics of DACs. Using measurements as a form of validation on whether or not a DAC sounds good is ridiculous. The Massdrop x Airist Audio R2R DAC measures like complete crap, yet is praised for its sound quality. It's almost like measurements isn't everything. Just because you can implement delta-sigma DACs well doesn't fix the inherent problem it has with quantization noise. Even 'multibit delta-sigma' DACs only go all the way up to 5-6bits of conversion..

It comes down to how it converts digital-to-analog. R2R dacs convert each individual bit in the signal, whereas a delta-sigma dac converts only 1 bit and uses quantization signal processing to basically over-samples the rest of the bits. This allows the R2R conversion to be more accurate, and avoid a substantial amount of quantization noise which affects the high frequencies.

It comes down to how it converts digital-to-analog. R2R dacs convert each individual bit in the signal, whereas a delta-sigma dac converts only 1 bit and uses quantization signal processing to basically over-samples the rest of the bits. This allows the R2R conversion to be more accurate, and avoid a substantial amount of quantization noise which affects the high frequencies.

The Grade SDAC is based off the ODAC design.

You're talking about the Grace SDAC. It would sound less detailed overall (mainly in the highs). For the majority of people having a high-end DAC isn't necessary, but when you spend thousands of dollars on your headphones you would want them to sound the best it can because otherwise it greatly affects the sound in a substantial way.

Don't kid yourself. The O2 can't even output a single watt. You would seriously be under powering The 1266

I have that problem with MQA as well. And honestly I don't even like the way it sounds. I'd rather wait for DSD which interests me more

They were using TIDAL. TIDAL advertise themselves as having hi-fidelity streaming with some songs using MQA (Master Quality Authenticated) which is suppose to replicate the sound of the original master recording.

I've never heard the ABYSS 1266 personally, but I have a pair of electrostatic earspeakers from STAX. Comparing it to the HD650 which is considered to be hi-fi tier by most people, the difference is night and day. HD650 are incredibly veiled and muddy compared to my STAX. I find it hard to believe that a pair of planar's can compete with the superior electrostatic driver. With its lighter-than-air diaphragm, planar's are unable to catch up in speed.