That&#x27;s an interesting thought but I&#x27;m not sure that&#x27;s the case.  Everything I&#x27;ve read about VR indicates that latency capturing and interpreting input are the biggest factors in the VR experience.  If output latency were a major concern then I&#x27;m not sure they&#x27;d have chosen standard HDMI to carry the audio&#x2F;video signals.  The DAC on the Rift is simply to take the HDMI audio and output it.