All this suggests to me that a solo listener doing such a test will not produce a satisfactory result.
In a controlled setting with the listener only comparing the audio, a facilitator monitoring and recording the results, and a conductor doing with switching and being the only person knowing which DAC was which and when identical DACs were being compared, then maybe we’d get a result that stands up to scrutiny.
I’d also video each test session.
The listener should also write down what they thought was different about each pair of soundbites, if anything.
then we’d have
1) A verified, ratified test
2) recordings of what was heard
3) descriptions of what was heard and why the listener thought they were different (or if there’s no difference)
Having the control of comparing identical DACs would expose either flaws in the test rig, or in the listener.
This would take time, effort, and people to do.