Most ASRians (ASRites? ASRholes?) simply don’t believe there are any audible differences between DACs unless one of the DACs is technically faulty (according to Amir’s criteria). This view has been expressed several times in the current ASR thread responding to Jude’s critique of Amir’s measurements. So it’s no surprise Amir only listens to the DACs he’s measured for a few minutes to check for dropouts, etc. Beyond that, there’s nothing to listen for! The above honestly makes me feel sad for any budding audiophiles who fall into that orbit. As with the ODAC cult, it’s comforting to believe that the best possible equipment can be had very cheaply. But the really sad part is that it’s not even as if the Toppings he’s recommending are the best available *for the price*. New people the hobby could pick up a used Modi MB or one of the iFi DAC/amp units for around same price as a D30 and get something that I reckon sounds better to anyone without severe hearing loss.