I'm using the same file (flac and dsf)
“Artefacts” aside, don't jump to conclusions over a 2 or 3dB variance in level between FLAC and DSF as there is no strict correlation of level between the two. Whereas the absolute maximum level of a PCM-based format is unambiguous and easily determined, the same is not true of DSD and any manufacturer has something of a dilemma in deciding how much relative gain to set between the two. In other words, the fact that you have DSD & PCM files that sound (more or less) the same level on one DAC, does not necessarily mean that they will sound the same level on another DAC.
Come to think of it, how do you know that the two files are
exactly the same source audio?