Regarding the ‘grading’ debate, the only grading I want is ‘transparent’ or not.
If humans can’t hear distortion below 120dB, I really don’t care that one DAC has below 125dB and the next below 130dB.
These should be green/red = pass/fail, or possibly that with an amber section meaning ‘technically possible you’ll hear this in ideal conditions, but not it real-world listening.
If Amir tests 1,000 more DACs, my understanding of how the system works now, if Amir tested 1,000 more DACs, all with distortion below 120dB, some of those at the bottom of the list would go into the red category, which is clearly absurd.