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It's not always at 20 kHz. Look at the recent and highly gushed over FiiO KA17: it has a V-shaped cutout at 6-9kHz somewhere, rises back up, then rolls off again toward 20kHz, both times it's 0.4 dB below neutral, clearly audible, clearly a sound signature. Or look back at the favorably reviewed Hidizs S8: Amir didn't show the FR plot but you can almost see the information on the 32-tone plot: treble is veiled from 6 to 10k, then rises again. Compare with my Hiby FC3 response: flat flat flat all the way to 20 kHz, real neutrality.0.1dB roll-off at 20kHz for instance isn't directly audible but measurable.
That 0.1dB is only 'detectable' on direct switching and a lot of training as that 0.1dB in reality is closer to 0.2dB.
It also cannot be called a 'sound signature'.
Not all DACs sound the same. Manufacturers are creating measurable "signatures" to draw customers to their side and keep selling new units every year. Competition and continuous sales wouldn't work nearly as well if it was all placebo.
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