Imho at the end of the day, only the user can say which dac/amp he or she prefers. One dac or amp or combo may have higher measurements but the user might prefer the lesser measurements. Who cares, right? For me, after all the ABing , level matching, sorry no blind testing I might enjoy both setups. Take L30 and Ifi Zen Can, I enjoy both but I have to give that slight edge to the Can even though it has not been measured because in my palette, power is important. To me it's always more and more headroom....I can't stand one amp's volume dial at 3 oclock when say another amp is at 12 o'clock level matched. I will choose the amp that delivers the right amount of sound at 12 o'clock but again that is just me. Again that is just headroom, there will be other user's own criteria such as warmness, musicality, sharpness, harshness to sound which some here may
, but to me they are real and I might add they are real to other users too. Again I understand these are subjective matters and I shouldn't say more than this here but once in awhile some may express his/her subjective opinions and when this happens, I hope that people here will be more understanding. I understand it's a tall order but one can hope, right?