Ok here let me list these out then based on what 'audiophiles' have told me... and what my understanding is of each.
1. The end reproduction equipment makes an audible difference. i.e headphones, speakers. True. We all know speakers and headphones themselves sound different, pretty universally agreed upon.
2. The source of the audio makes an audible difference ie. Spotify vs Tidal vs mp3 vs CD vs Vinyl vs FLAC file vs DSD etc. True.. up to a point. There is definitely benefits from higher resolution audio.. up to a point. I cannot say once we get past CD level that everyone can then distinguish a difference between FLAC and DSD for example.
3. The DAC makes an audible difference i.e AKM vs ESS vs R2R etc. The more expensive the DAC and the more higher level the chip, the better. True.. up to a point. A better DAC will definitely improve sound quality up to a point coming from a low quality DAC, but when it comes to the 'flagship' tier DACs and upper tier DACs, I'm not really sure how many people can tell a difference.
4. The amplifier makes an audible difference i.e class A vs class AB vs class D, architecture etc. Not sure. For power, of course it does. But as for improving the sound? I have heard people say that more expensive amplifiers improve the sound.. but how and why? An amplifier ideally has one job and that is to amplify the signal. Any colorations to the sound are either intentional (tube amps) or if not intentional, then it's a defect in the amplifier. An amplifier should ideally not impart any coloration of it's own to the audio quality and even if it does - how can it actually 'improve' the sound?
5. Room correction software makes an audible difference i.e Dirac vs Audyssey vs Anthem etc True. I believe there is a measurable difference between different room correction software.
6. Cables make an audible difference. False. That's what we have been showing here in this thread, and many others. Differences in how we perceive sound between cables is a result of placebo effect and priming our brains.
7. Burn in / Break in makes an audible difference. Yes and No. It makes a difference for speakers and headphones because there are physical drivers inside these devices. For amplifiers, DACs and cables, I am not so certain as to what the mechanism is behind how burn in or break in improves the sound on these.
8. Isolation equipment makes an audible difference. i.e using isolation feet or spikes for speakers improves soundstage and detail etc Not sure. I think it may improve some aspects but it might not be totally audible.
9. Room treatment makes an audible difference. True. I personally haven't done it, but I believe people have measured the differences in treating their room acoustically.
Are there any conclusions I made here that are incorrect? or any other missing variables? Let me know.
1. Yes, speakers and headphones are by far the biggest contributors to the sound of a system.
2. It's more likely that that you'll struggle to find
anynone who can reliably tell the difference between material above CD quality. At best they'll cheat and crank up the volume massively in the most quiet parts of a track in order to get a tell from the noise floor. A well designed high bitrate compression algorithm will also not present a difference in sound quality, but will instead give you tells in very specific situations.
3. The measurement we've seen so far tells us that good implementations of "pleb" chips have no problem keeping their artifacts below audibility. Yes, there are still genuinely bad DACs out there that mess things up audible, but we're talking $1 DACs from eBay or Amazon. Some $10 smartphone dongles have no problem performing SOTA as far as our ears are concerned.
4. Peak power and residual noise. Some would argue that the "plasticity" of the power supply have a saying too. As far as I've been told the "magic" of tube distortion only seems to works on certain types of music and becomes horrible with anything else. Nothing but a party trick if you ask me, but others seem to swear by them.
5. Room correction undeniably makes a difference. Especially on peaks below the Schroeder frequency. But if you want things fixed in more than a single seating position, you are probably better off using a multi-sub setup and/or some radical room treatment. Others probably won't agree with me on this.
6. Cables do not have a sound. In almost all cases they function as a linear component, and in the few cases where they don't, it's mostly because they're designed to have huge amounts of resistance, inductance or capacitance and are connected to horribly designed and/or antiquated gear with bonkers in/output impedances.
7. Even in speakers and headphones burn-in seems to be non-issue in most cases. The TS parameters that change in speakers often end up canceling each other out, and in headphones the physical "burn-in" mostly seems to be caused by the squishiness of the cups. Burn-in is very likely something that more often than not only happens in our brains.
8. Isolation equipment used on speakers mostly just stops them from transfering energy to their surroundings. Especially useful in desktop setups where you don't want the table and everything on it resonating. Spikes actually do the opposite. They are designed to transfer the energy effectively, and work best on solid floors with lots of mass for absorption.
9. Again undeniable. The effects from proper room treatment are measurably gigantic compared to the stuff people lose sleep over in DACs. Human brains are however surprisingly good at filtering out the bad things in rooms, meaning that they usually aren't as bothersome as you'd think. But once you do an A/B comparison the change becomes glaringly apparent. Truly a case where no blind test conditions are needed.