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Many DAC chips and devices using those chip have user selectable options for digital filter response to fine-tune tonal characteristics. I will take PCM1794A used on H-DAC as an example and see what effects these filter types have on impulse and frequency responses. This is just scratching the surface of the topic by briefly introducing some technical effects that can be measured. Tonal characteristics are not discussed here; those are highly subjective and a topic of another post (or debate).