I'm curious what you mean by "bit identical". Do you mean that the connection from the PC to DAC is digital and lossless? I'm willing to take that on faith. Our do you mean that you have captured the bitstream output using the different players, compared them, and found them identical? If there is an audible difference between the two players then I would assume they are not producing the same bits. I have no experience with XXhighend except for a bit of reading this thread has prompted. At https://audiophilestyle.com/forums/topic/62886-tutorial-for-setting-up-xxhighend/ I see a lot of talk about its built-in filters, so I'm assuming it is deliberately not a faithful decoding of the audio files?