A $14K streamer will sound different than a $99 streamer because the former is intentionally voiced to sound, perhaps, "warmer", or more "tube-like"; manufacturers know what (most of) their customers want, and a lot can happen in FPGAs.
A guy walks into an optometrist.
Customer: "I need a new pair of glasses. Those guys at
Optical Science Review said that a $99 pair of glasses transmits 99.9999% of light".
Salesman: "Pfft, what do those guys know. That head honcho over there is a washed up ex-Microsoft reject. They don't know how to see, they just measure. Try these $14,000 glasses"
C: "But I can barely see through them"
S: "Exactly, but look how warm and fuzzy everything is"
C: "The guys at OSR said you can achieve the same thing by smearing vaseline on the lens"
S: "It's not the same. The warmth and blurriness are integrated into the glass itself. It was carefully tuned by our guru to give you this look. He lives in the Himalayas, hand grinds each lens from the purest Himalayan quartz, and he only eats mountain vegetables and drinks yak's milk to keep his mind pure. It's really something."
Bystander: "But glasses are supposed to show you what the world looks like, not to distort the scenery to your liking ..."
C: "SHUT UP HERETIC!!! Can you do $12,000?"
S: "Done. You've got a bargain here".