There is a lot of discussion about Computer/DAC setups and Computer/DAC versus Transport/DAC as separates or as CD players, including sidelines in threads on this forum. I find it a compelling discussion, and since we have the ZDAC, the choice is there for Decware users. It seems like a subject that could use its own thread, so I am starting this one. In fact the following is basically a fleshed out response to a side discussion in the Zen Ultra thread of the Decware News
http://www.decware.com/cgi-bin/yabb22/YaBB.pl?num=1301477558/58#58….please join in with your experiences and opinions.
Here is my simple (haha) take on the question of relevance of computer/DAC versus transport/DAC.

No matter what circuits or transport mechanism we use to decode and convey CD data, in the beginning, it is just that....data. Our most common choices for turning the data to music with the least compromise seem to be CD players (combined transport and DAC in one box), separate transports and DACS (offering mix and match potential that CD players don't offer), and Computer/DAC combinations. Each individual or combined setup is all about converting the data and making it sound good according to the tastes of the designers and users.
As far as I have been able to tell, the main technical differences between properly done error corrected, uncompressed Computer data taken from a CD, versus CD data through a Transport are as follows. All transport/DACs bring with them the issues are error correction and jitter, issues inherent to transports and the CDs themselves. So the technical difficulty for transports is extracting and conveying the data with as little error and jitter as possible. Then the DAC stuff happens, trying to correct or mask inherent errors and jitter, while converting the data into listenable analog music. Then comes the output section with its technical and sound choices. Choosing circuits and circuit paths brings a designers preferred tonal attributes to the stuff that shows up at the output jacks.
Properly done, with a good computer, error correction software (for extracting and correcting the CD data), and an optimized setup for transparent computer to DAC music serving, the issues of errors and jitter are virtually eliminated. This solves a bunch of the challenge transports bring to the picture. In this we theoretically have as good a beginning as is presently possible to get the CD data ready for the data-to-music conversion. As far as I know there is no technical question here. I can't conceive of any problems with the efficacy of eliminating (for the most part) the errors and jitter, thus simplifying the work of the DAC, and at the same time simplifying the circuit path.
Whether we get good sound or not is dependent on the proper data, equipment design, optimized systems components, system setup, and finally synergy. These are where the technology blends with tastes, both for design and listening.
To make this happen requires allowing our technological biases to shift to an open mind in order to deal elegantly with the details and issues of turning music into data, and then data to music. As with the transition from LPs to CDs, we are a recalcitrant lot, and once we find something we like, we tend to believe it is the end-all, so the digital transition is still not as refined as it should be. A big part of the problem was that we had pretty good sound, especially in the most refined systems with great tables. And most of the rest of the problem was that gear was designed so that tape and LPs sounded at their best.
So when the 44k CD data hit the scene, poorly derived from tape, and played on gear designed for tape and LP, it sounded awful. All the gear from mics to mixers, compressors, monitors, reverbs, and the rest in the studio, as well as what we listened with at home, was made to deal with the triumphs and deficiencies of the original mediums. Tape and LPs have native "warmth" and compression, but also, they have a seemingly infinite "bit rate," a very particular set of criteria when recorded and reproduced.
CDs are mostly limited to 44K, not enough bits for it to sound like music, and are made and played from a deficient and still developing knowledge base......bizarrely, we still argue over how to work well with 1s and 0s. And our original digital recordings are also put down in bits, usually more than 44k now, but also very, very clean with no inherent compression and relatively noiseless.... This is a very different thing than tape and LP, and requires very different approaches to make it come out like beautiful music. Our heritage of many decades of tape/LP based gear development does not make shifting to digital an invalid pursuit though....As a medium to efficiently capture and convey music as accurately as possible it has great potential.

So even today, after several decades of digital development, if your desire is to convert to a computer beginning, the general knowledge is surprisingly immature. There are still many questions around the bit data and its conveyance. I have heard the difference between "lossless" compression files and uncompressed files. I have heard the difference between different USB cables. Both of these, some would argue, are delusional perspectives. The word on the net tends to favor the Mac Mini over other computers for a server. Many believe that using an external drive helps the sound. There is debate over output quality….USB, coax, toslink, and SPDIF….Some prefer one error correction software over others……and many more things. The point is that though data is 1s and 0s, how we move that data around and extract and convert it to music is still in relatively young state of development.

But I have found that if I dig for information, and experiment with an open mind, there is plenty of information to put together a great sounding rig. And in my experience, like with analog, there is as much need for proper setup, gear choices and the resulting synergy with Computer/DAC setups as there are for Transport/DACs… And since our recent technological legacy is relatively entrenched in making Transport/DACs sound good, the computer setup needs its own considerations and implementations to realize its potential.
And finally, it is always the tastes of the DAC designers that gives us the quality and flavor of the analog out…..the caps and resistors used, chips and clocks, the choice of NOS chips and Upsampling chips (and which ones), outputs sections, and so on. In this, the refinements and synergy of how this is all dealt with is determined by DAC makers tastes. Then, how the preferences of designers and listeners come together puts it in our court.
To me, in the question of transports reading and conveying CD data versus correctly implemented computer extraction and conveyance, there is little doubt that computers have greater potential. With it the DAC gets the best possible data, and there is for the most part, one less link in the chain. This in turn opens the door for the DAC to be designed without having to deal with the longterm issues of Transport/DAC design...jitter and errors.
But it is relatively new stuff, whereas transport design, and how they work with DACs has been refined with much attention over several decades, so it is no surprise that this arrangement can produce amazing music. But thankfully, in recent years, Computer/DAC is getting a lot more attention, and the inherent advantages of this method and ways of optimizing these advantages for making music are slowly being exploited.
And it is not all about the first stage. With a computer there is much potential to go further toward personally refining a system to taste. For example, the ability to apply Digital Signal Processing to the data pre-DAC, a refining potential that can be as clean as the DSP applied to the masters of all those CDs we have, but we can "master" our whole system with it so to speak.

So I made the leap, partially because I think this is where the cutting edge design is going, but mostly, because I prefer my Mini/ZDAC1 sound and flexibility to my Rega Apollo (a well designed CD player that retails for just a couple hundred less than my Mini/ZDAC1). But I definitely resisted the transition.
And, very importantly, I only began to truly appreciate it after I tuned the system to the new sound this brought.
Are there Transport/DACs in this price range that sound this good? There may be, but I don't understand how the transport section can be better than a computer at its main job....the job of getting the CD data to the DAC. What causes quality transports to be good is more likely the refinement of the designers choices in making the problems inherent to transports relatively indiscernible to the listener.
In the end, they are two different things though, and the issues the Computer can eliminate from the matrix, creates a different starting point. So applying a computer front end to a system that had a transport will sound different and perhaps colder and too clean.....but this does not mean the computer is the problem. It more likely means that the computer system, files and cabling are not optimally implemented, or that the system has not been tuned to the source, or a combination.
This ramble is not by any means to say that this is the whole story. I am no expert. It is just the way I have been thinking today as I write this.

Any thoughts?????