Apple TV vs Wadia 170i?

The Benchmark DAC1 is not a "transparent device,"

This seems to go against the majority of conclusions and test measurements, as well as my own observations. FWIW - upsampling is used in many D to A devices. It would be difficult to explain Time Series Analysis or Signal Processing here (it is usually a 3rd of 4th year engineering) but I can assure you that upsampling will not change the signal but it can help improve S/N and remove reconstruction artifacts in the D to A, in a good implementation of course.

I would offer that Apple TV makes for the better musical source. I did not like the Wadia at all. It has a signature that is a bit shrill (tilted-up with a plastic artificiality) when compared to the Apple Tv or the mac mini. I also tried the unit against a Cambrige DS500SE used as a transport into a Bidat (the Bidat was used for all of the above sources). I remember my comments were "it would be nice for a party setting", but now I say the apple tv would be better for a party as well because of the ease of using an ipod touch as a remote.

Hmm, I have listened to the Benchmark DAC1 on several occasions. On both occasions I could not wait for them to take it out of the system. It just sounds like cold sterile digital from the days when all digital sounded ... well ... bad. I don't get the love affair with this unit, I assume it is the approachable price. Clarity? maybe but musicality...no way (my ears, my opinion :) Even on clarity issues I wonder if it is the cold nature of the unit which can offer the appearance at first listen of more information being conveyed. Compare the unit to a Bidat or a Dynastation II or a late gen AMR77 unit and then evaluate the sound of the Dac1. Also 'Kana813' is correct, it SRC's EVERYTHING to 110khz...not thank you.

I just had the opportunity to listen to the Benchmark DAC at a friends place which I am very familiar of, and agree on the "bright" presentation the unit has, I removed it from my wish list right away.

One thing, if you are using plastic Tos, do yourself a HUGE favor. GO GLASS!!! Tos-Link (Toshiba Link) itself is in no way inferior to the other formats...it is the plastic cable that kills the sound. I have experimented with both and my glass TOS out of my Cambridge DS500SE used as transport (I use it as a test device for experimentation, not a source) equals my very very expensive ref coax FIM digital cable.