Just to let you know the processing in men220 also happens in software. The crossover feature also happens in software.
This is how men220 and all similar products work:
analog input-> analog to digital conv. -> digital processing -> digital to analog conv. -> analog volume control on variable output.
Digital processing includes all room eq. Xover, voicing curves, and other digital filtering.
Lyngdorf and accuphase units work exactly the same way. The differences could only occur in the analog to digital and digital to analog conv. Due to different chip sets and implementations used. Once the signal is digitized, they will all perform equally given they use the same sw(room perfect).
On analog to digital conv. : if the sampling is high enough, this could be transparent. Analog audio is in continuous time that is indefinite number of samples limited only to the ability of your medium( i.e. how many of those indefinite impulses that can be possibly/physically burned on the vinyl surface of the record). If you take samples high enough, you can create a close enough digital representation of the analog signal. Can you tell a difference? The answer varies per person.
There is also a mental insatisfaction involved with this. Now you know your signal is resampled(digitized) you will always wonder if you are defeating your good dac
ignorance is a bliss, I sincerely apologize for telling you how these thing work
