Yes I fully understand the importance of quality DACs, but are you really comparing the the sound quality loss from digital/analog conversion to the crap sound of mp3s?There is always loss when any digital format when converted to analog sound. Google a CODEC or coder/decoder. You will see the loss values and this is why in the digital telephone systems we have today, we have to Pad the DB levels for the CODEC loss when the data is converted to analog. The MP3 compression itself does not cause loss. I t is the coder/decoder function that causes the loss. The reason vinyl is richer and warmer is because vinyl is analog and does not have to be converted from digital.