Certainly not with a system. I'm really just referring to the number's on the chart as a performance benchmark when I cite 120. I don't really conceptualize the 120 as a standardized universal measurement; to me it is a numerical indicator of the results Amir got in his test with a methodology I trust and respect. I also understand that more rigorous testing (like 7 tests of 7 units) would probably yield a slightly different ranking for the amps over 118. I don't think there's any data or ranking of comparable quality and accessibility available, so I am happy to use the outstanding benchmark here, imperfect as it is.
EDIT: You can get a product with 120 on the chart, buy the product, plug it into your system, and enjoy it. I an confident I am factually correct in thinking that's what I have done.
You said earlier TRS performance wasn't a design decision. They could have taken a 16 inch chassis, put the two transformers on one side, put a Magnius board in it, put a Heresy board next to the Magnius board, and made a $299 amp with 120 SINAD from the XLRs and 119 from TRS. I could do that with what I learned about electronics through osmosis while pounding rivets in my 20s. I won't, and they probably shouldn't, because you can just buy a Modius, and then plug a $99 Heresy and a $199 Magnius into it like I did. You could even get a black Modius, knowing what we know now.
EDIT: if Schiit puts transformers, a Heresy level board, Magnius level board, and Modius level board in a 16 inch chassis, I'll totally buy that for $500 or so.
I don't. Amir summarizes the differences aptly in his last post in this thread. I attribute the superiority of Magnius XLR over Heresy TRS to other aspects of design; not to being balanced vs SE. I attribute superiority of Magnius XLR over Magnius TRS to Schiit designing a great amp for XLR, with whatever they learned making Heresy as an advantage, and then being cost conscious when they added TRS capability to the amp designed for XLR performance.
I do suspect this isn't the only XLR headphone amp with TRS output that is designed for XLR performance with TRS added on, and thus performing better, not just louder, with the XLR in and XLR out versus RCA/TRS. I'd love to see if measuring my Loxjie P20 provides another example. I would bet superior XLR performance is a lot more common and likely than superior TRS performance because Schiit isn't the only manufacturer facing the exact same pressures.
And then there's still the computer ground loop thing with the inputs... and If you're using XLR inputs to solve this, XLR outputs match better with the system aesthetically.