Some tweaking to the Wadia
Filter A is the Wadia-preferred filter. This is the filter that makes for the largest treble-rolloff, but also provides the biggest soundstage with most precise front-to-back layering, best dynamics and the most drive in the bass. It is also my favorite.
Filter B and C provide a balance between Wadia's filtering and more regular filtering in which B is still a bit dark but more fluid than A and C is more open in the treble but also least Wadia-typical sounding.
Filter C makes the Wadia sound like it is not a Wadia. It makes the bass slower, less precise. It makes the mids more creamy but at the expense of imaging and dynamics. It does make the treble more open and fluid though. But at a price. I've always preferred to use Wadias with filter A and this was no exception.
The powercord was unchanged as I know from experience that Wadia needs all the openness it can get and thus a Belden powercable would not be a bad place to start. As I later found out, there is still something to gain by applying another cable and placing the dac on a rack but that wasn't until the more elaborate tests started, with CD playback. For the moment I want to stick to the PC playback.
Some tweaking to the Levinson
Compared to the Wadia, the Levinson's biggest drawback is its utter neutrality, translating into a more emply sound. It is absolutely not clinical sounding-it's just that the Wadia has more colour and drive and with my Magnepans, I can really use that. So, first I gave the Levinson back its preferred Lapp powercable. This provided a bigger bass, more colour and more fluidity. It also took away some refinement in the treble but as it has plenty of that, this didn't feel like a sacrifice. I also replaced the Sicomin pads (soft rubber) which are supplied with any Rowland you buy. I originally put these highly compliant rubbery thingies under each foot of tghe Levinson because it has its power entry at the bottom, right beneath the power transformer. Of course this is good thinking in itself but it poses many problems if you want to use a different cable with a bigger connector. That's why I used the Sicomin pads. But they also make for a more gentle presentation, taking away from digital delivery and making the dac sound more rounded. I know, I always preach against using rubber but this is the proverbial exception. The Levinson is quick and dynamic enough to be able to take some rounding-off. I just like the more gentle presentation. As long as it doesn't go at the expense of dynamics and speed. So did this bring the two closer together? Well yes. And no. The Wadia is still better at its strong sides and so is the Levinson.
In comes the Behringer Ultramatch Pro
This device is a digital omnivore. It takes any format and outputs any format but mostly it is known for its ability to upsample and re-align bits at the same time. Also see this article for a full review. The Behringer was used with a Wireworld Gold Starlight III digital interlink between Behringer and Levinson/Wadia and a Harmonic Technology Pro ACII powercord. When set to 96khz/24bits upsampling, the Behringer did the same thing as it did when I previously tested it which is tighten up the signal, making for more dynamics and better focus but at the expense of some fluidity and air, which is why I use the Wireworld digital interlink, to compensate for this with its superfluid and large delivery. But since the Wadia is already pretty tight, the Behringer couldn't do much good for him. It did make for more open highs but the penalty came in the shape of a too forward sound. Everything was very pushy and the Wadia lost some of its colour. I think that the Pagode and the Behringer together are just too much of a good thing, bringing just too much focus to the table.
The Levinson does have use for the Behringer, it makes him sound more like Wadia in terms of drive and rhythm but ultimately I prefer the Levinson by itself.
PRELIMINARY CONCLUSION - with PC source and on low audio table
At this point there is no clear winner. Both dacs have their respective highs and lows and I cannot choose between them easily. It comes down to taste and for me, I lean towards the Levinson because it reminds me more of analog with its immensely fluid and airy treble response and relaxed bass. But the Wadia is tempting... and there is more tweaking to come!