I have compared all AK4490 - AK4499 with ES9039Pro, 9039 clear winners. Their Hyperstream IV is really something special in terms of sound, 9038 sounds much more synthetic.
What instrument did you use to match output voltages during the comparison, how did you assure blind test conditions, and what was your typical confidence score for detecting the right DAC?
I totally agree with you
@staticV3 , if nothing of this is checked, it can't be a serious comparison.
Now, I think that there is one thing that can make two DACs sound slightly different, and it's something that is easy to forget to check: do they use the same default filter (or if filter has been changed)?
We are always looking at high frequencies change between filters, but it also changes the impulse responses, and the very little difference I think I hear in some tracks (I would like to measure exactly what it seems to do but don't know what measurement to use to show it) is not in the high frequencies, but is more on the low frequencies response, for example the interaction between a kick drum and a bass.
I tested it these last days with the Tone2 Pro and balanced headphones output, switching between filters, and it looked like it made a little change in the low frequencies (more on transients and length of perceived notes than on overall frequency response itself).
To try to find this in a measurement, I then linked the Tone2 Pro to the Cosmos ADC, and tried a loopback recording test:
the difference found by DeltaWave was different depending on the filters, and if I remember correctly, it was a 8dB delta (I think the difference with the original track was between -46db and -54dB depending on the filters)
So if there can be an audible difference between two DACs, chipsets, devices... I would first check that they are using the same filters before checking the other things and then starting to compare them.
Now, I imagine that between two DACs with different but good enough SINAD and Multitone results, AND using the same filters, they should sound the same.