If a DAC maker charges a 400% premium promising better sound quality, and measurements show it performs like any other good DAC you don't need listening tests. If some listeners insist it sounds better, then you can blind test the two in order to determine if there is a perceptible difference. Is it meant to stop discussion? You bet. Because if you let uncontrolled sighted listening impressions be your standard you'll never reach a conclusion because the sound quality isn't the source of the differences much of the time.
So I don't understand about it all being a matter of choice. It is a matter of choice, but why insist on inconvenient or more expensive methods if they don't offer anything extra except the illusion of choice?
It simply is an inconsistent attitude if not ALL perceptional sound quality differences are ruled out by the 'golden standard' ABX test method. Either use it all the time for every variable or do not use it selectively as soon as the discussion is getting difficult or not pleasing to your mindset.