According to Accuphase, the DAC-60 has 3 improvements vs the DAC-50:
1. The DAC is asynchronous.
2. Noise is 10% lower.
3. Supports markerless DSD* (sort of like native DSD instead of DoP)
*Markerless DSD is a DSD transport which “does not burden the data stream with the DSD Markers that are inserted into the data in the case of DoP."
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