That’s what I keep saying about so many things hifi: more important than materials used, more important than component specs, more important than general design principles… your happy or unhappy experience will live or die by the devil in the details of the implementation.
Agreed in principle but I would also like to keep saying that if implementation is done so well, wouldn't it be much better to spend just a few dollars more on better parts? Why waste the talents of their design engineer who have such a good job in implementation on non SOTA parts? I am not talking about parts that cost a fortune (such as using oversized power transformers) but the relatively cheap items such as volume control, DAC and opamp ICs (chips).
For expensive "separates" such as preamp, integrated amps and/or prepros to use the cheaper ICs than that used in the $100 to $300 desktop DAC/headphone amps, it begs many questions, including the obvious one that is, are those manufacturers use implementation as excuse. That is, in actual fact, their implementation is not better but the real reason to use the cheaper parts, example (based on the Marantz AV8805A and likely the Denon AVR-X8500HA as well) using the Sabre ES9010K2M DAC chips instead of the ES9038Pro or at least the cheaper ES9026Pro, is to save a few dollars.