[cptskippy]

That's an interesting thought but I'm not sure that's the case. Everything I'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'm not sure they'd have chosen standard HDMI to carry the audio/video signals. The DAC on the Rift is simply to take the HDMI audio and output it.