I don't know about their specs, but audiophile misery is fully catered for.
Three digital filter options are available in the Mark Levinson Precision Link DAC...
....
These filters are selectable because there is no one correct filter choice. Some listeners are sensitive to pre-ringing on transients and believe it sounds unnatural. A digital filter with pre-ringing exhibits excellent frequency response behavior precisely because of its transient behavior. Other listeners might be more sensitive to the relatively long period of ringing exhibited by the Minimum Phase filter and therefore would prefer the Fast or Slow filter. More likely, though, is that listeners will prefer different filters with different genres of music, and they have that option with the № 519.
As if the audiophile imagination isn't already working overtime fabricating differences between clocks, cables, shakti stones, and all the rest. They now have three imaginary filter sounds to worry about, that they are encouraged to change dynamically between (or even within?) tracks.
I have designed 'stuff'. One trick I know about is that you disguise weaknesses in your 'offer' by giving the user options. The advantages to you are many. For example, if you know that there is no configuration that doesn't suck in one way or another, you offload the problem onto the customer so that the problem becomes theirs - and they think you're doing them a favour.
Options can be almost free to provide, but seem to miraculously multiply the capabilities of the device. But like the low power setting on a vacuum cleaner, they may never be used.
In a world of imagination like audiophilia, options can be mental catalysts. All DACs sound the same (sorry - they do) and so by giving the user something to fiddle with actively, their imagination can be channelled and focused onto a talisman - one that they feel they have actually discovered themselves thanks to their good judgement and golden ears. The option allows them to access the same mental state at a later date.
But fiddling with it is also irresistible, especially when told "listeners will prefer different filters with different genres of music", leading inevitably to audiophile self-doubt and despair - that can only be assuaged by spending another huge wadge of cash on more Walter Mitty products.