Some would say the difference ought to be so glaringly obvious, none of these special features should be necessary
This is a question what we call a ”difference”. This might lead to a never ending debate. Then, music sample choice makes difference, again. If we stick with “glaringly obvious”, then no progress in DACs and amps is needed and we may stay in 1958

.
In a way I agree with both arguments.
On the one hand, we often read claims of night-and-day audible differences between well-performing DACs in casual listening comparisons. This seems unlikely, especially if few people can distinguish devices that have large performance differences when proper controls are put into place. One really can't help but assume level mismatch, non-blind conditions or some other systematic error in many of those cases.
On the other hand, this does NOT mean that SOTA performance in DACs is useless. IMHO this would be a pretty narrow view that doesn't take into account some valid use-cases.
E.g. I bought the E50 for a few specific uses where I actually need its better performance (vs what I get from the otherwise solid DAC in my RME Babyface soundcard). When listening to music (or any other audio content), if I level match both DACs I can't really hear any difference between RME and E50 DACs. But I still have a practical use for the additional performance of the E50 when doing audio measurements, and for specific audio recording/production purposes.
So for me the point of this test is NOT to imply that buying objectively better DACs is a waste of people's money. However I do hope it can help:
1) qualify the rough extent of differences to expect in many cases when comparing DACs,
2) underline the importance of controlled testing to avoid biases and systematic sources of error, and
3) battle FOMO for people with lower budgets for audio purchases

I personally find this last point important, as I believe non-technical people who perhaps can't afford quality audio gear can sometimes feel disheartened and demotivated when reading/hearing much of the usual audiophile wisdom.
First of all, I'm fully OK with that, take your time and proceed the way you've planned.
My approach to an ABX like that is to have "full control over everything" and that includes having the original and the two recordings available as WAV-files. The reason is to create enough "motivation bias" to actually do the ABX proper. For this I do a detailed analysis of the data first. I could work around the access issue by digital loopback to losslessly re-record the recordings but it would be easier and safer to find them uploaded somehwere. I don't use streaming and windows system sound, I'm using SW players or DAW's for playback, offline.
Fully understood and all valid points, IMHO.
For improvements, you may want to use a higher sample rate (like 2x or 4x) for the captures to avoid any top-end characteristic of the ADC playing a role, plus this would not remove the IMD/HD components above fs/2 as well as the images above fs/2. This is fine tuning, of course, and not guaranteed to have real benefit in many cases.
Good point, thanks! In this case I was trying to keep the same (source file) sample rate in all stages of the playback and recording chain to avoid any resampling artefacts, but I may look into this for future comparisons (if any).
An in general it would be best to have the sources and the recorder in hard clock-sync to avoid any clock drift/offset issues (which can give false clues in ABX) but this is often impossible, actually I see it is strictly not possible here as the ADC has no means of syncing. When I'm doing test like this and the DUTs have Coax or Optical inputs, I can set up my two ADI-2 Pro FS units to have the DUT in sync and be able to record at 2x or 4x (requires 2 seperate computers as ASIO supports only one sample rate at at time).
Again, fully agree with this.
Unfortunately, and as you also noticed, the E1DA Cosmos ADC only has USB output - would really love if there was e.g. S/PDIF output as well, with it I'd be able to sync both the DAC and ADC to the same clock via my RME soundcard as you suggested.
There are I2S headers on the Cosmos PCB however, but I've not yet been motivated enough to try and make use of those!
