0.1dB = around 1% deviation so at 1Vrms one needs to be able to read 0.990 to 1.010 to reach that.
My true RMS Fluke 117 at 6VAC is 0.1% accurate (+/- 1.5 count) between 45Hz and 500Hz.
So any frequency between 45Hz and 500Hz would do (when absolute accuracy is needed) but for comparisons absolute is not a requirement.
100Hz to 400Hz would be just fine and one can adjust 1.001 to 0.999 on the screen which would be perfectly fine = around 0.01dB.
At 1kHz this meter would still be fine for comparative measurements and just a bit off for absolute measurements.
So any half decent DMM with ACV setting and a sine between 100Hz and 400Hz would likely be enough to level match up to at least within 0.02dB.
Not all DMMs are created equal and what's missing in the data for instance is which DMM was used (lets not whine about calibration reports)
My personal detection limit for level differences is 0.2dB and at 0.1dB I was not able to detect a level difference.
When using roll-off direct switching with music could be different as not only the FR changes but the phase at higher frequencies also changes (assuming 6dB/octave passive low pass filter).
Never tested for this myself.
DAC reconstruction filters can be linear phase or minimum phase where the phase rotates within the audible range
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so for younger ears and the right stimulus (a specific instrument/passage for instance) there can be detectable differences depending on the used filter.
Josh tested at 96kHz which shifts the filter frequency upwards way above the considered audible range which was a good choice.
T.b.h. I am not surprised that that even well regarded and good performing/measuring DACs could possibly be told apart reliably in a well performed test with the right music/passage and training. This does not invalidate the fact that in general these similar performing DACs would not sound the same for the vast majority of users but could very well depend on the used filter type. And as Amir's measurements show even various linear phase filters are not the same.
Does this lead to obviously different 'house sounds' and tighter bass and whatnot ... no it won't but in a careful and well executed blind test where the goal is not to prove everything sounds the same one might be able to pull it off and it is possible Josh's test could be evidence.
For that test to be considered evidence more test data. measurements and 'recordings' would be required and unfortunately is missing and it seems like will not become available either (as Josh would be needed). We can learn more about the box fortunately (thanks to Erin and/or Amir, if he can get his hands on it).
Other than a higher than reported THD I do not expect much else but the distortion would be applied to both input signals in a closely similar way (depending on attenuation level I suspect)