What makes a good DA?

[living sounds]

If you compare CD with vinyl, it's an almost impossible task, because CD has an absolute upper limit, when for vinyl it's a moving target since it changes with frequency, so you never know where you are in the dynamic range.
Remastering old recordings for CD is a human task, so error prone. I would suspect the human factor before the equipment or technology.

I am comparing old CDs to new remasters. I haven't even got a turntable now.  8)