To perform this test I connected the coaxial cable from the Oppo to the DAC as well as the HDMI to the AVR. Now in this test when I first played the cd through the Oppo in which I chose to get the DA conversion done through AVR, I could enjoy the SQ but when I switched it with the External DAC then I noticed a difference in the sound signature of that particular track which had changed completely. There was a vast improvement in Vocals as well as the overall detailing, also this time the Bass had more weight in it which was rather missing when Oppo was using the DAC of the AVR. Then I again switch forth between the DAC of the AVR and the Beresford and I could feel that with the AVR, music had certian kind of hollowness i.e something was missing, whereas with the Beresford it was sounding warm with ample detailing and depth. This test shows that the external DAC of this quality is a clear winner if music is conserned and if a person wants to use an AVR as an amplifier.
To perform these tests I kept AVR in pure audio mode when playing music directly through its own DAC as well as the External one, also the Oppo was also used in the pure direct mode with all its display circutery turned off. This test was a very good one to directly compare the two DACs of AVR /Beresford.