You mean the ones in magazines? I don’t read magazines. Or are you talking about reviews here in ASR that was suggested? I take them with a grain of salt cause I don’t have the bat ears to hear the SINAD differences. All I can say is whether the music I play in my system sounds good to me or not good. I’ve tried Burr Brown, ESS, TI, AKM dacs and they all sound the same whether $100 or $10000 whether 70 SINAD or 120.
Phono stage not so, each has its own signature. Whether the contributor is the cartridge, loading, resistance, capacitance, rubber, metal god knows. And yes I hear a difference in their sound signatures.
And like I said I don’t have the means to measure them. I only have my funny ears .