I've taken video link this from a post by minimalist in another unrelated thread because my interest in it wasn't really on-topic, if that's inappropriate please delete.
In this video Martin Mallinson of ESS explains Sigma-delta DAC technology which is interesting itself, but from 22 minutes in he makes a clear case for people being able to hear unmeasurable, let alone supposedly inaudible, differences between DACs, supported by what appears to be scientific theory. I wondered how this sits with opinion on ASR given it seems at first watch to be at odds with some of what is taken as gospel here. Note I'm neither sufficiently expert to validate this nor a subjectivist trying to justify my position since I tend to sit in the science camp myself.
In this video Martin Mallinson of ESS explains Sigma-delta DAC technology which is interesting itself, but from 22 minutes in he makes a clear case for people being able to hear unmeasurable, let alone supposedly inaudible, differences between DACs, supported by what appears to be scientific theory. I wondered how this sits with opinion on ASR given it seems at first watch to be at odds with some of what is taken as gospel here. Note I'm neither sufficiently expert to validate this nor a subjectivist trying to justify my position since I tend to sit in the science camp myself.