It is always "challenging" to wade through opinions and subjectivism of either side as long as no measurements supporting one side are available
We don't always need measurements, but the subjective stuff needs controls to be taken seriously. Zero measurements needed.
Otherwise, don't expect to have your impressions taken seriously.
They are all measuring distortion/noise/frequency response etc.
We only care about those if they are impacting the sound. In nearly all modern DACs, they are not.
Put it another way - those are not "other factors" than sound, they are measurements of stuff that can impact the sound.
The game of whack-a-mole continues.