Your ears lie to you. Please take look around on ASR. Read an learn. Understand that "hearing" isn't actually directly linked to sound: Hearing is an interpretation of your brain. It is influenced by many things. Identical sounds will not be perceived as identical, depending on a vast number of circumstances including what you see at that moment, your mood or past experiences.
Hearing is not a reliable sense at all and rigorous controls are required to get any robust result from listening tests. Those controls include level-matching,
blinding and
very short switching times between tracks or devices. Unless those controls are put in place, your brain will simply
make stuff up and you'll never know and be happy with it. The differences you think you hear between DACs are not real and will dissappear in controlled testing - simple as that.
A couple links for you to learn more:
This is abbreviated synopsis of the paper, Ten Years of ABX Testing, by David Clark: http://www.aes.org/e-lib/browse.cfm?elib=5549 ABX testing as you may know is a double blind testing methodology aimed at determining if someone can reliably identify A from B. Both A and B are presented to the...
www.audiosciencereview.com
Are your ears fooling you? You might be experiencing an auditory illusion. Learn about the McGurk Effect, The Shepard Illusion, and the Tritone Paradox.
www.hear.com
en.wikipedia.org