Interesting discussion. Yes, preference vs. reference is always an issue, and subjective listeners will always say "It's
my ears so why should I care what the measurements say?" Accuracy is poo-poo'd by many reviewers so what do you expect? But accurate to the source is not really an arbitrary thing. Plenty of people do not like accurate but prefer some sort of EQ or distortion. That leads to products catering to people's likes and dislikes, not necessarily bad for a product in general, but off-putting to someone like me. I prefer the component be as accurate as possible and then I can flavor it to my taste. But many want a product already catered to
their taste... Whatever!
The blind test that
@jacobacci did sounds as good as most could hope for and far better than most audiophiles would ever do. The only thing I would really quibble over is the 0.25 dB level matching; I found I needed to use better than 0.1 dB in the past (and yes it was a PITA). Seems like there may really be a difference among the DACs and I'd focus on figuring out what. I could speculate lots of reasons but it would be nice to see measurements on them -- not likely given the cost and availability of the units. IME (fairly limited in the audio world) the differences tend to be more related to the interface -- does the USB connection add noise or make a ground loop, for instance -- and the output buffers/filters after the actual DAC chip(s). That said, Amir's measurements certainly show a lot of DACs are pretty comparable, though perhaps more time-domain results would be worthwhile. But take more (ahem) time, natch.