The question can be posed, could this be due to weaknesses in other parts of the listening chain, especially the transducers, that make these differences inaudible?
I once believed that there should be no discernible difference between DAC's which perform better than a certain threshold.
I have not done any scientific testing or blind listening, but I think I can hear differences between supposedly decent DACs, especially when my listening device/setup improved. These are not night and day differences, but small changes in the sharpness or dullness of the end result. A hard thing to express when there are no measures for what one perceives and is trying to describe.
Spent about two hours listening and comparing a few dongle dacs today
1. TempoTec Sonata BHD (non Pro version) - Could be bias, or placebo. This obviously sounded best
2. A Samsung USB-C Dongle (could be a fake one cos I remember ordering this three times from three different stores, and none of them looked the same or registered the same name, when connected to Windows), and they clearly did not sound the same. One of them has audible high frequency noise!
3. A no name USB-C DAC from Ali-Express. I wanted something extremely portable - this one has no cable and is really small. Limited to 16 bit 48Khz, but that;'s ok, cos its not intended for any critical listening - Youtube, WhatsApp, casual Spotify, Social media, when I am away from a desk or out of the house. Costs less than £2. This came 2nd, and was the closest to the sound of the BHD. Now that was a huge surprise. Solves the problem of power limiting which I experience with the Apple dongle, when used with Android smartphones, and I have to turn up the volume on the smartphone (with Apple dongle). With this dongle, level set on the smartphone are similar to the other dongles.
View attachment 489738
4. Apple Dongle - US version - seemed to have emphasis in the midrange, and rolled off at both ends of the audible frequency spectrum. Somewhat smoothed.
5. GraveAudio DA6 - a CX31993 based dongle - This - sounded veiled in the high frequencies, was the most comfortable to listen to, but there was a sense of detail missing. Just a bit veiled, like a dip in the high frequencies had been achieved via a tiny shelf EQ. Just a small shaving off of the transients.
None of this is scientific. And none of this can be proven, at least no yet. Maybe sometime in the future we may discover why some of us hear differences in DACs. Thinking aloud, could it be the slew rate in the headphone opamps?