To get back to earth, I believe there are measurements not yet taken that may explain our differences in hearing as well as differences in equipment.
I think people especially in a science forum miss the methodology of science. Both sides of the argument have problems. Putting a geek-hat on...
1. The quoted statement above is a
conjecture (C1). It can only be proven by establishing a repeatable difference in hearing under controlled conditions (if there is no such thing established, then the
conjecture is moot)
and establishing that the current measurements do not show a difference between the two. Until then it is a valid conjecture unless it can be disproved.
The wrong way to use that conjecture
C1 is to give credence to any claims of hearing a difference or to assume that such hearings are evidence for the conjecture UNLESS such hearing can be validated the first part above. Insisting on this is not equivalent to not being open to such possibility.
2. The
conjecture C1 cannot be disproved unless one can establish a proof that there are no audible differences between any two devices of the same type (obviously not true since a poorly implemented device will show gross audible problems) OR that the current measurements capture any and all possible audible differences (this is also a
conjecture C2 that is not possible to prove simply because there is no definitive list of all possible audible differences to exhaustively show that it is true for every such case).
The wrong way to use
conjecture C2 is to assume that just because no controlled experiments as yet show hearing differences (or some hearing claims were disproved with a controlled test) between two devices that measure the same that such differences do not exist (absence of evidence is not evidence of absence). It can be disproved with a single instance of a controlled test noticing a difference between similar measuring devices with current measuring. But not provable. Clearly, the current tests do not test for every possible boundary condition and combination of sounds involved in listening to content. For a trivial example, if a test did not explicitly check for the behavior of the devices with some suitable digital zeros that made the two behave differently, then the audible artifacts would differentiate the two even in controlled tests.
It is also reasonable to have a
conjecture C3 that if there is a hearing difference in any way then there is a measurement that can be devised to show the difference even if that is not part of current measurements. This, however, is neither provable nor disprovable. The incorrect way use that conjecture is to assume that the current measurements are sufficient for any difference.
So, bottom line: These never-ending debates are from holders of these different, neither proven nor unproven, conjectures for which there can be no definitive settlement unless one or the other is disproved in the limited ways stated above but until then serve to throw stones at each other in a religious rather than a scientific debate convinced of their own conjectures and often using those conjectures incorrectly as pointed out.