Honestly, I'm unclear on
@Miguelón's assertion and the conversation keeps moving around. Just for clarification:
1. Is it your contention that our knowledge of human audibility thresholds incomplete or based on poor testing? Most of it has been known for decades and is based on repeated tests in many forms.
2. Are we arguing about listener perception, or whether the DAC itself is the
cause of the perception? The interest here is in the latter and most agree the former is unpredictable, individual, and..fine if you want to pursue it.
3. Is it your contention that there are insufficient blind tests of DACs/filters/sample rates and/or all their methodologies are bad (after reviewing the ones in the thread and those in the AES archives)?
My attempt at the ASR claim would be as follows:
Humans will not be able to distinguish DACs that have flat FR, low distortion and a high signal-to-noise ratio (all defined as difference below human auditory thresholds) in an unsighted and level-matched comparison. If they hear a difference unsighted, the source is not the signal.
I have seen exactly zero evidence rejecting that hypothesis, and synopses of blind tests, in many different forms, that fail to reject that hypothesis. which leads me to assert that if output signals measure the same within audible thresholds, it will sound the same. Even filter differences, if they measure similarly, will be undistinguishable.