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I do suggest to re-read my post above where I stated that Pacific has remarkably similar sound to Bidat. In Bidat there is one quality that sets it apart from any other converters out there – the Bidat’s dynamic bursts are orders of magnitude less annoying then in any other DACs I have  heard – they kind of blossoming with a completely different lisening feeling – the one that I very much appreciate and cherish…

So, how big my surprise was that Pacific have absolutely the same type of dynamic bursts – and I never have seen any DAC besides Bidat ever did it!!!

“At the heart of the Museatex Bidat is a unique and proprietary digital filter algorithm …. this algorithm examines the digital audio data and makes an intelligent determination on how best to up sample this data …. The Bidat algorithm analyzes the digital audio samples for relative accelerations and then chooses the type of filter most appropriate for that segment of data... More important, it produces a uniquely pure impulse response without Gibb's ringing. For example, a square wave will have clean rectangular transitions and no ringing. The Museatex Bidat can claim transient response demonstrably MORE faithful to the recorded signal than the best analog playback systems for vinyl LP's and open-reel tapes. The undistorted transient response of the Bidat means the algorithm contributes no coloration of its own to the processed audio. This performance eliminates the "digital washout" of sonic subtleties and the harshness heard in listening to a conventional interpolating algorithm. “

I was under impression the Bidat is the only DAC that has the adoptive filters. However, here is from one of the designers of the Pacific Microsonics:

“…We slightly delay …. signal, not enough to cause any sync problems but enough that we can do a continuous Fast Fourier Transform. The resultant information is digitally analyzed in real time by an algorithm that determines, based upon a model of the mechanics of hearing and psychoacoustics, what is perceptually dominant in the signal from instant to instant. And that information is used to optimize the decimation filter. One moment you might have a sudden sharp transient, so it uses a filter with minimum time dispersion to pass the transient cleanly. The next instant, there might be a cymbal crash, so it uses a filter that minimizes alias distortion. All the filters are the same length, so you are not getting a phase shift as this is going on."

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