There is a lot more to mastering than DR including EQ changes and more. Seems like we are in agreement that format is less important than mastering which is may point.Except the only measuring tool you have for that claim is broken. So you've got nothing but ambit claims. And 95% of the claims are about ...some... pop music.
All you are left with is comparing bad mastering on one format vs good mastering on another format. Well duh.