Many subjectivists claim that DACs (like amplifiers) have a specific sound. This statement has also been made in this video
starting from minute 41. Well I don´t know if the presenter can be trusted too much as he goes on to make negative remarks about the performance of the Apple dongle, which was measure here with surprisingly good results. I guess most people here would state the opposite and I would like to know if it can be demonstrated without any reasonable doubt that the best measuring DACs ( e.g. SINAD 120dB, 21 bits dynamic range,low intermodulation distortion and multitone and jitter etc) all sound the same. Sometimes is also heard the argument that the reconstruction filter might influence the result and quite a few measurements here show that they really have non-neglibable values above the half Nyquist frequency of 22.05kHz