Speaking of Analog, check out this Amp I am bidding on at E-Bay. Pretty good chance I'll get out bid because the unit is an Audiophile classic. Allegedly, the unit incorporates transisters but, is supposed to sound tube-like.
So after running a coax spdif cable from M-Audio card to Cal Labs DAC, I'm convinced that it's all in the DAC. I've been researching the Nyquist Theorem and it seems to suggest from the numbers that anything greater then 16 bit 44.1 k is pointless since the Algorithms in place have shown to be more than adequate to cover frequency responses and dynamic ranges that are necessary.