err.. not sure do u understand what a DAC does?
this thing only convert digital signal (cd, wav, mp3, flac) to analog form (sine frequency), before amplified. nothing more
hence the name Digital to Analog Converter (DAC)
if u have a optical cable, can make use of DAC inside s730


well said. same as my opinions.

1. s730 is ultimate "pc speaker" can do well as an integrated set but definitely wont sound the same to other system.
2. crossover point shows some cost cutting
3. spend too much on wire