Bingo!!

Dear Wong, I think we come to the same conclusion.

It may be 14Bits DAC's (2 x TDA1540P) but it doesn't show any short coming in terms of real world listening.

The point is loud and clear here:

"It doesn't matter what's been writen in the spec the real world application is what matters most. One can argue that you just have very bad hearing ability(So true as I am deaf on my right ear!!) and rubbish equipment so it doesn't count. True. i accept it but then again it's my individual assesment to suit my listening factors so who has the right to dispute my listen experience?"

My Zoom H2N has this so called "Spatial Audio Recording". I have never tried it until today and again DAD recording format.

Well, I just can't stop now.

Since we are talking CD player and Digital Files and so I think it is ok to talk about some CD plyaers and then recorded into digital files, right?

Again, an old CD player from Philips and this time is the CD150. CD150 is a very much reduced version of the CD104. Instead of some substantial materials like die cast metal and CDM-1 Laser the CD150 uses CDM2 and much plastics. CD104 uses TDA1540 while CD150 uses TDA1540P DAC's.

The recording may set slightly too high so there are parts over the peaking to cause distortion. My apology.