I personally think digital/UPNP is fully matured. there's nothing new in a hi-end 24/192 setup, just variations. My amp use 4 BB 1794 DAC channels, these chips are still being used in current designs.
Tech blub from here:
http://en.audionet.de/machines/dna/
Construction
Combining innovative construction and circuit structure solutions with our experience and knowledge in digital and analogue audio technology, the DNA utilizes more than 4,000 parts for highest accuracy digital and analogue signal processing.
Over eighteen years of research and development into improvement of our components, proprietary software and the feedback of audiophiles at all stages allow the DNA to feature a sound that is rarely experienced in an integrated amplifier.
Equalizer, Delay- and Bass-Management
The DNA’s double precision bass management uses 48-bit resolution at all sampling frequencies, enabling the most accurate reproduction of even the lowest frequencies. The bass manager offers freely selectable cutoff frequencies, filter Q factors, and subwoofer phases; thus enabling integration of up to two subwoofers into the network, and are configurable into multi-room outputs.
The digital parametric equalizer uses 5 Minimum Phase Equalizers (MPE), for main channel and subwoofer outputs. Each MPE is configurable in filter type, frequency, gain, and Q factor within an unusually wide adjustment range, allowing the effective optimization of all parameters and compensation of less than ideal room characteristics or acoustical problems. The delay manager allows for a range of up to 7 meters, automatically calculating delay times in relationship to the setup and speaker distances while allowing phase control of each subwoofer.
Signal processing
In order to optimize the D/A conversion, Audionet’s engineers pursued the uncompromising reduction and elimination of jitter, resulting in a highly exact, musical and solid sound image, stage and depth. To this end, we have developed Audionet’s Intelligent Sampling Technology, which performs with stellar results the analogue signal recovery from the digital bit stream. Audio data is routed through a two-stage filtering and decoupling procedure. First, the input data is filtered with Audionet’s proprietary software using a powerful signal processor and up sampled synchronously, through filters designed for optimal transient and frequency response. At the next stage, the optimized data is then resolved through an asynchronous up sampling procedure at 192kHz/24bit, allowing the complete isolation from any potential jitter originating from the input clock. The resulting audio data is then passed to two high-performance converters, which are clocked by dedicated ultra high precision quartz crystals and individually processed per channel into analogue signals. This method ensures that jitter faults are eliminated – completely lossless – in the analogue signal to the highest degree, resulting in unmatched clarity, room depth, and stage imaging. In addition, power flux interferences are avoided by powering the digital section of the DNA entirely separately from the analogue section.
Amplification
Neither did we make any compromises with the analogue signal processing of the Audionet DNA. In a lavish research and development phase every detail has been reconsidered and tested. The circuit design and the construction are designed for maximum performance.
The DNA’s analogue power amplifier represents the latest version of Audionet’s state-of-the-art Ultra Linear Amplifier (ULA) technology. This highly complex circuit topology, designed initially for use in medical engineering and applications, thus requiring highest precision standards, delivers results at the limits of physical laws. Even with the most severe strain or amplifier stress situations, signal impurities are virtually unnoticeable, and high return loss guarantees that demanding loudspeakers will play to their full potential.
The amplifier section of the DNA has been designed as a dual mono power amplifier. This helps to reduce the feedback of magnetic fields and interference radiation and largely blocks interaction be-tween the amplifier channels and also the input, correction and power stages. Each channel has its own power supply with a separate 700 VA transformer and 72,000 µF of filter capacitance. An ex-tremely fast, local correction stage prevents the emergence of distortions in realtime. For the analogue biasing voltages we have added another separate power supply with its own 50 VA transformer.
Audionet researches, pursues and acquires exclusively only highest quality components worldwide, requiring in many cases custom design and production. For example, filter caps are designed to our specifications using Japanese silk dielectrics, custom mica caps, and selected high-current foil caps from Germany, manufactured for an ultra low loss angle. Internal wiring is done with top-grade silver/gold alloy, and the best available connection systems from our colleagues at WTB in Essen, Germany. As part of our quest to use only the highest-grade components available, Audionet manufactures the DNA’s operational amplifiers in house. Each Audionet op-amp contains more than 86 discrete components, and is characterized as a unique gain-bandwidth product.
To optimize the high frequency capabilities, the circuits have been miniaturized, and signal paths minimized. The signal path is clear of passive, sound effecting components, like coils, inductors, or capacitors. Noise, distortion, and crosstalk are all but eliminated, for the highest level of energy, dynamics, and purity of sound. A microprocessor unit regulates all functions and measurements, including DC, high frequency, overload, and temperature.
The Audionet DNA’s sound has a strong foundation, is powerful yet spacious and full of contour, natural and refined, turning bits and bytes into an unprecedented and vibrant musical experience.