audio的ADC好做还是DAC好做

都不怎么好做
相对来说ADC好做吧，要求一般没DAC那么高
个人愚见，仅供参考

I prefer ADC.
Because in recording channel, it only need around 90dB SNR. So that is not difficult to do via 3 order multi-bit SDM. In line in mode, 90dB is fine for consumer product. For microphone, 60dB is OK for current market, 70dB is excellent.
For DAC, the architecture is easy. The key is performance. and backend driver. There is lots of competitors to do DAC and classD. Wolfson, Ti, Freescale, ADI, AKM, Samsung ....