Define "best."
My CD player has both optical and RCA. The optical has a noticeably tighter bottom (and we like tight bottoms!) but the high end seems a little smoother on the analog. "Smoother" in that the instruments seemed more integrated, more blended, better imaged. It's hard to describe, but after months of keeping both signal paths and switching back and forth, I decided I liked the digital sound better. It's less "musical" but "more accurate," if that makes sense?
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