Speakers (headphones, too) respond only to the voltage impressed across their input terminals, nothing else. So, if DAC A and DAC B both cause identical voltages to appear across the speakers' terminals (this is what is measured), then how could the DACs possibly sound different? If there is a difference in S.Q., then the voltages of the two sources have to be different in amplitude or timing in some way. Those are measurable entities, done with instrumentation that is vastly more sensitive than our hearing is. Can you hear the difference between 0.05% and .005% THD? Not likely. The instrument readily can. Of course If you can't hear the difference between the two distortion levels, then why worry about it? Enjoy the music and be done with it. An urge for perfectionism would be the only motive for getting one's underwear in a bunch over it.