TBH, I don't get it either, but I also understand that many people don't see it that way. These are the most popular reviews on the site. It shows that deep down, this hobby is more about the gear than it is the audio or music. I do think there are many that truly believe DACs make a big difference in the overall sound they hear(tbf the belief alone kinda makes it true), and to those people, these reviews are the golden ticket for finding the best sounding DAC. I also think there's a crowd who know it doesn't matter, but just want new gear that scores higher. I got the sense that
@abdo123 's nearly perfect comment was somewhat in jest(maybe not), but I get that sense that many really are willing to spend $800 on something they know won't make any difference. Some do it to support good engineering, which a product like this definitely is.
Don't get me wrong, I'm a pretty big gear-ophile myself, and it's definitely not "all about the music" for me. But, spending $800 on something that doesn't change the audible sound at all is above even my limits of new gear addiction.