The Absolute Sound disects SAM

[audio_engr]

Every DSP processing applied on the signal deteriorates the sound quality - resolution, transparency, dynamics. So far, I haven't heard any DSP processing which is applied on one part of the frequency range that doesn't affect the signal on completely different frequency range. Even very simple ones like high-pass filter. It's just the question whether the benefits of DSP usage are greater than drawbacks.

The higher the quality of the system - the easier to hear the DSP artifacts.

This is exactly my experience. This is why I have given up any DSP processing (both from Roon and Devialet - including SAM).
The only exception I have found so far is the DSP from the RME ADI-2 DAC FS.

PLUS 2 !!  

I've been using SAM @ OFF on my B&W 802 D3 for over an year now & found engaging SAM just deteriorates the performance.