Years ago, I was designing a DA11 DAC with a built-in headphone amplifier. I realized that there is a conflict between the DA output connectors (signals for speakers) and the signals for the headphones.
Listening to speakers, the left ear hears some of the right speaker sound, and visa versa. But with headphones, the left ear hears only the left channel signal and vice versa…
So I had an adjustment, user settings for the image width. But I did not muck with adding distortions, that magic built-in distortions that make Rap, Mozart, country, Tango and all sound better.
Like the magic salt that adds to eggs, potatoes, salad, ice-cream?
My opinion: Converters should convert accurately. AD’s offer a file representing the input accurately. There are plenty of tools (analog and digital) to alter the sound for each performance. Conversion to digital is done for UTILITY not for sonic alteration. Digital format offers a lot (memory, internet connectivity, robust noise immunity…)