Originally Posted by Magical Eskimo
And the burr brown DACs are the best, correct?
No, the top Burr Brown DAC is the 127db SNR PCM1792, which hasn't been used in any device since 2008 due to cost (about $22/each). The last products they were used in were the Yamaha RX-Z9 receiver and the $10k Denon avp-a1hdci pre-amp/processor. Putting 11 of these in a flagship receiver would cost $242 alone, as you can imagine, it's not practical with the costs of all the other components you have to throw in.
Most manufacturers use the much cheaper PCM1796 on their flagship products, which is $12. Cirrus Logic and Wolfson don't have DACs as good as the PCM1792, but their flagships are equal or slightly better than the PCM1796, and they ARE found in Pioneer and Harman Kardon products, so to your answer, no, in practice the top DACs in receivers are Cirrus Logic CS43 (used in flagship HK receivers) is comparable to the PCM1796, and Wolfson WM8742 (used in flagship Pioneer Elite receivers) is a little better.
ESS Saber has the best DACs on the market, between 135db and 137db SNR, although no receiver or pre/pro currently uses them IIRC, commercially I believe you'll only find them in Blu Ray players.Edited by astrallite - 5/9/13 at 9:11pm