I know what I can hear... If you're in Southwestern Ontario we can meet up some time, I'll bring two DACs to the local HiFi shop - one -97dB THD+n, and one -107. We'll set them up, I'll play some tracks through both not knowing which DAC is which, and afterwards, I'll identify the DACs!
Proving something online just can't be done... No matter what I do I'll just be accused of lying.
If you are nearby and we do meet, when you learn that I can in fact distinguish between -97 and -107, what will that accomplish? You'll be on here saying I can, and a ton of people will be saying you're wrong and I'm wrong and we're both liars! And if for some reason they can't dispute the results, they'll criticize the method...