Please sir - I'm genuinely not baiting here, but we need *repeatable proof* of pronouncements such as this. I've done and sat in on dems in past years when I swore I'd heard a 'difference' when ABSOLUTELY NOTHING was changed - and then an M-Scaler dem when I perceived a deeper soundstage but having a suspicion the sound was 'quieter' - it was, by a measured (elsewhere) 2+ dB)!!!
The reason why you'd be challenged on things like this is how incredibly easy it is to fool our minds with suggestion, let alone our subjective opinions changing with the weather, mood, health and so on. I honestly believe the filter options in dacs are there 'because they can' and the dac manufacturers usually set a default which I'd assume would be the one they think best to show the product off.
Dacs are a done thing now anyway and I'd suggest you choose on facilities, after care if keeping a long time and ultimately casework and price. having said that, there is a school of thought that insists there are still *audible* improvements to be made, especially on the streaming side, where the reproduced perception of the 'room' a nicely recorded piece of chamber music was recorded in is concerned. I don't expect the hard-core engineer-objectivists here would acknowledge this though - and that's perfectly fine by me... I have no axe to grind either way and can't afford to indulge anyway, but I mention it nonetheless.