A better experiment might be to dial in Yggy’s distortion level and use the ABX comparator. It’s much more likely pure expectation bias or flawed level matching.
Expectations? What are you talking about? I started the testing with the expectation that the element X would "roll over the" Yggdrasil with ease. Besides there is a financial gain by replacing Yggy with element X. I would say the expectation bias should make this easy the other way around.
This is what is confusing, what I heard on multiple tracks is very much the opposite of what I expected.
This AB testing is not as easy as you think. It is different devices; I have to move over the headphone connection from one to another. Besides using the Moon 430HAD headphone amp is not that easy either. I can not have both devices connected to balanced input (only one balanced input exist on the headphone amplifier).
Current findings:
The element X got a much weaker (in strength) amplifier compared to the Moon 430HAD (this was expected), but the element X got enough strength to handled both Audeze LCD-XC (with no additonal gain), for the LCD-4 (200 ohm edition) you need to apply the +10dB gain. The element X got a slightly more neutral sound (no signature), the Moon 430HAD got a tad warmer signature (this is by design). No dramatic difference between the signature of the two headphone amplifiers.
Comparing the DAC module of the 430HAD against element X. This is night and day difference - element X is better on all areas (even when comparing the element X connected via balanced connectors to the Moon 430HAD).
When it comes to the element X DAC itself compared to Yggdrasil v2. I find the element X better when playing good quality recordings with high dynamic range. I tend to like the Yggdrasil v2 better for everything else. But the difference is not as dramatic as one would think.
Currently I'm leaning against doing the replacement and go for the Matrix element X (both to simplify the setup and for financial reasons).
When it comes to Roon. My existing system is working flawless here with no issues at all. I'm glad to see that with latest firmware the Matrix element X behaves perfect. Only thing I have noticed is with MQA, it takes a second for the element X to recognize MQA (downloading filter?). So for first track of a MQA album, there is a small glitch in sound when it switches to MQA during the first second of playback. Seems to only happen during first track of the album.