Which model has the B & O DAC

You can disagree as well as anyone with an opinion.
The the article you source doesn't do a comparison of B&O vs. USA models.
Of course they have different sound signatures... So does using different music players. Same DAC different software. The B&O software sets up the amp gain differently. Any difference you hear is subjective as to whether or not there is an improvement.
There are no physical hardware adjustments that I am aware of. If they exist, show me.

It's not the actual DAC chipset that's different between the two models, but the circuit design for the chipset that supplements the DAC. Android Authority briefly mentioned it here: http://www.androidauthority.com/lg-v20-audio-capabilities-714807/

A different circuit design certainly counts as a physical hardware difference from an engineering stand point. The non-tuned versions are bright & flat at times whereas the B&O Tuning creates a warm natural & balanced sound that's comparable to an Astell Kern 240 (a 2,000 dollar value), and no that's not subjective, it's really a big deal.

Hardware tuning be it through software or extra cicuitry is how most companies get a competitive edge over the rest. Why would a company such as Astell & Kern charge a customer such high price for the AK240 when the competition like Onkyo can charge less than half the price with almost the same hardware pieces? It all comes down to expert tuning, putting their proprietary stamp on a product, and making it sound better. They also know that those with the deep pockets will always come looking for the best, and the best is what they provide through... tuning.
 
As I previously alluded, the you difference you hear is minimal and mostly subjective. More marketing bunk than anything else. You can't go wrong with either one. Not a big deal if you don't have it. If you have it fine.
 
From what I know the DAC is the same in all versions, so I'm referring to B&O play specifically.
Maybe bad is the wrong term. Probably overrated as I have heard from more than one source that the B&O play software wasn't that great or at least not a big deal if you don't have it. If you have it fine. More marketing than anything

So, what is the best software that compatible with quad DAC for Asian V20 as mine, Mike?
 
So, what is the best software that compatible with quad DAC for Asian V20 as mine, Mike?
I don't know what will be installed from LG. A lot of people use Poweramp. I have it and its works great. Has a lot of customizations. Some people use Neutron, but there have been some issues with it.
 
Tested the 996us vs 990ds for a few days with the same songs. Im no expert but i would say that the 990 with the b&o has a warmer less strident sound. Its sure not a night and day difference.
 
Tested the 996us vs 990ds for a few days with the same songs. Im no expert but i would say that the 990 with the b&o has a warmer less strident sound. Its sure not a night and day difference.

It's not the actual DAC chipset that's different between the two models, but the circuit design for the chipset that supplements the DAC.

Can you say more about the sound differences between the B&O tuned and not tuned versions?
How about details, bass, etc. ?
 
Can you say more about the sound differences between the B&O tuned and not tuned versions?
How about details, bass, etc. ?

The B&O version is a bit on the warm side. Warm sound typically has a slight tilt towards the bass frequencies. The bass and vocals are more prominent, and the higher frequency sounds, though present, are quieter and subdued. The sound singature is musically pleasant or comfy without any distortion. On the non-B&O version the sound is too bright, the higher frequencies are not subdued, & it can become fatiguing to listen to after a while.
 
My V20 has the B&O trademark on the back of the phone. What does that mean? It's B&O tuned or what?
 
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