Simaudio Moon 650DPrice: $9000

Website: www.simaudio.com

Doug said: What sets the 650D apart isn’t so much its build quality or features (though those are very good) as its distinctive sound, which is like nothing else I’ve heard. The 650D was able to resolve the finest details -- it’s hyper-revealing -- with the most musical and nonfatiguing sound I’ve heard from any digital source. The 650D’s soul is as analog as it is digital.

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The gist: A modern digital reference.

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