To Audioengr's point about AKM DACs...I have owned a silver disc player into
which were installed Crystal DACs and AKM DACs during various
"upgrades", I am perhaps the only one who will admit preferring the
Crystal DACs (others have mentioned their preference for Crystal DACs privately
but will not discuss it publicly). I preferred them over every iteration of AKM
DACs that were installed...including the latest 32 bit version.
IMO, AKM DACs sound more transparent and accurate than Crystal DACs, but
like Audioengr said, they lack the musicality of Crystal DACs.