A very natural DAC is built into the Marantz SA-10 SACD player which is no oversampling and the DAC is direct out. This unit has tone, color, and really deep bass, and reproduction of piano and the human voice is just so right and real sounding, plus it plays my 1,500 CD collection and counting. I grew up on vinyl, I don't miss vinyl which is in my DNA as well as tube gear. I no longer care to use either. But nothing against them either, I just not fond either nor needed to enjoy my music, and definitely no need of screaming, in fact, my dealers keep pushing it and I keep saying sorry, my CD's sound much better, then I bring in my SA-10 and say hook it up and let's play songs on streaming and the same songs on my player, all say well, in this case, it does sound better, no in most cases it sound s better, but the streaming fad is hip and if I was new into this hobby I guess I will be streaming also because that is all I know.
In the end cd vs. Vinyl gets into the mastering of each, vinyl is not better because for every turntable, mat, and cartridge the sound is changed and sometimes night and day, and in the end, like always it is the sound you like that you keep in vinyl.
But accurate no way, too many colorations from the arm to mat and setup and how well it's done. CD is more pure and uncolored and even top to bottom which is why my days in vinyl I did not like it at first, that was until I took a Sony SA7es home and a/b it against my Linn TT, and started buying CDs from that point on in 1992 and like early vinyl, as the years marched on CD reproduction got better like I say a phonograph from the 1930s to the turntable in the 1950s and recordings through that same time got better, and CD-like vinyl had the same improvements. In fact some of my early sounds really great, with no overuse of compression like they use today on all formats.
When the sales magazines of TAS and Stereophile, say compared to early CDs/ Digital this vinyl or stream sounds better, BS, the key is they say early CD, they are bought and sold by advertisers they set the trends to support the manufacture of their small groups of players, sick of them talking about the same brands for the most part over and over and over. Plus they compare a $5,000 power conditioner to their cheap power strip and say man is that better, well it should be, going right off the wall would be better, give me a break Time to move on from those magazines. How do they own $100,000 turntables and gear writing reviews? They must make a good buck writing...LOL!