In 1982, Sony introduced us to the concept of "The Ideal Sound Forever" with the belief that "all CD players sound the same." This view was disproved, and the quality differences between devices became accepted truth. Then, separate transport and DAC combinations appeared, which introduced the notion that "all S/PDIF digital audio cables sound the same," until that too was disproved. Now, the field has shifted once again. Is digital audio really just zeros and ones? The answer is no, and once you have the opportunity to listen to the Pearl USB, you won't believe it either...