There was another thread in the separates section about amplifiers and what ended up as 3 "classes" of manufacturers. Could we say the same thing about DAC manufacturers? Or is it more a function of the individual DAC itself? Or the filters and stuff used with the DAC? For example, I personally would rate Burr Brown, Analog Devices, and AKM above Cirrus. But is it that simple? (I just always remember *anything* with Burr Browns testing really low for jitter in Stereophile and elsewhere.) A really high end manufacturer I saw referenced once was Wolf or Wolfram or something?