Christoph.......The DAC in the McIntosh C52 preamplifier is a delta-sigma DAC. It converts the digital data stream in a different and less accurate mathematical manner than does the Schiit Audio Yggdrasil ladder DAC with its Closed-Form Digital Filter, a time and frequency-domain optimized digital filter with a true closed-form solution that retains all the original samples, performing a true interpolation. The Yggdrasil DAC preserves the original samples all the way through from input to output. The results of this ultra accurate conversion delivers an astonishingly involving musical presentation.
I think I managed to clearly portrait my amazement of the Yggdrasil DAC and how it makes me feel when I listen to music through it in my review at post #1 of this thread. I also wrote the
Esoteric K-01X versus Schiit Audio Yggdrasil comparison. The results of that direct A/B showdown provides crystal clear insight into the Yggdrasil's capabilities when compared to an audio component costing over 8 times the purchase price of the Yggy. Don't be fooled by the price because Yggdrasil is truly an incredible DAC in every respect against the big dogs.
Now, back to your C52 question. The DAC in that preamplifier is decent. It can decode PCM and DSD, where the Yggdrasil is dedicated to PCM only. If that is a concern, then you must consider the C52 DSD capabilities in your decision. In my opinion, for PCM playback the C52, as good as it is, is not in the same league as the Yggdrasil. It doesn't bring with it the emotional connection the Yggdrasil delivers in spades. If you are considering purchasing the Yggdrasil make sure you buy the latest version that includes the Analog 2 and USB Gen 5 upgrades recently incorporated in to the Yggy. The serial number for the latest version of the Yggdrasil begins with the letter B. Older model Yggdrasil DAC's have a serial number that begins with the letter A.
I hope my impressions help make your decision easier.