There are no billion (exaggeration) taps. There are thousands of taps. And the audio delay should definitively not be minimal. This per Jason: http://superbestaudiofriends.org/index.php?threads/schiit-multibit-bifrost.105/page-6#post-2450 There are a lot of claims there about how awesome the filter is. But here is my take: Parks-McClellan optimizes time and frequency domain. Schiit's filter is an approximation to the ideal filter, closed-form solution or not. This because the ideal filter is not realizable. Optimization is not an "educated guess". That is a gross miss-representation. Thousands of taps will have audible delay. Parks-McClellan likely has lower error bounds than the Schiit's closed-form filter when approximating the ideal filter for a given filter order (which is kind of academic given the number of taps). There is a lot of discussion about this in that thread. I feel it is pointless to put down the Yggdrasil on the account of it's digital filter performance (other than delay - if that affects at all your application). It's indeed fairly good. It is also pointless to call Yggdrasil a flawless piece of perfection. I would encourage people to do their own research and think for themselves whenever possible.