I shared this over at the Denon X3800H review thread but it has some relevance here.
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Well I have spent the last few hours listening to my 3800H with the following test combinations with several songs.
1. Tidal->WIIM->(optical)->3800H->Revel M105
2. Tidal->WIIM->(optical)->Sabaj A20D DAC->(analog)->3800H->Revel M105
3. Tidal->3800H (HEOS)->Revel M105
4. Tidal->WIIM->(optical)->Sabaj A20D DAC->(analog)->Aiyima A07 amp->Revel M105
And the winner is … a 4-way tie. I cannot tell the difference. I played the songs through to get an overall feel as well as selected individual instruments and compared snippets to see if the bass through cymbals and voices sounded any different.
So my hopes of a better DAC helping to mitigate my hearing loss are dashed.