The DAC in the D1100 might be the same as those above ^ however the signal path is unique to the D1100.
The D1100 was designed as a Dual-Mono device, which means that the left and right audio channels as well as the power supplies are electrically isolated from one another. This is done to improve stereo separation and keep the disparate left and right signals as pure as possible.
I have owned the c47 & c2600...then the D1100. The D1100 implementation was superior.
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