Ah, thanks. I had forgotten about that thread. TL;DR: It's really a test between two software reconstruction filters which have no real world applicability to DACs (except possibly for some niche DACs doing stupid stuff that no one should really care about).
Annoying to have my time wasted on crud that was already debunked.
Yes, it was a test between two reconstruction filters. That's what he set out to do, that's what he explained in the video, and that's what he succeeded in doing.
Granted, it was misleading to ask if DACs make a difference in the title, but he explained his rationale.
Modern DACs have many similar functions and processes: power supplies, sample rate converter, clock, digital filtering, D-A conversion, I-V conversion, analogue output, etc.
Digital filtering is just one of those processes, so if he can show it makes a difference, it does show that DACs are different. The other functions are probably different too, just not proven.
I don't think the premise was debunked at all. There was a lot of interest in that thread, and I'm sure lots of people looked very hard to find what he had done wrong, and didn't find anything. On the contrary, he did it all right, and got a valid result.
What he did wasn't audiofoolery. He wasn't trying to convince anyone that a subjective approach was better than an objective one. He didn't try to prove that Nyquist and Shannon got it wrong. Quite the opposite, he showed how measurements DO predict what is audible.
Having said all that, I think he might actually have proved that DACs do sound alike. Lets do a bit of speculation, at the risk of being uncharitable. If he had first done that test with 88.2 or 96 sampling instead of 44.1, it's quite possible that he wouldn't have found any differences, and kept it to himself. That's not news, so maybe he repeated it with 44.1 sampling, and only then got a positive result. That might not prove differences in DACs, it would only prove that CD isn't transparent, and that the filters that attempt to manipulate their way around it's compromises aren't transparent.
That's not a popular subject around here, but it's not a bad thing. It's not illegal, no laws have been broken, not even laws of physics. Only a few beliefs.