Yes kmplayer does sound smoother. I really liked its sound except some aac files changed in levels quite a bit compared to foobar and other players. Its as if there were some hidden replaygain thing going on.
About the levels argument.... more experienced ears can automatically volume match by listening to the vocals volume for example and matching from there. If the other frequencies are lower in volume like the bass or treble compared to another player at the same vocal volume level then the players don't sound the same... simple as that. The spl meter talk is just for enhancement for those that are less experienced with this stuff and don't know what to focus on when listening.
THIS GUY HAS MAGIC EARS, EVERYONE.
Seeing as I've been a live sound technician and sound designer for seven years, but can't tell a difference between the players in sighted or blind tests, it must just be my inexperience, right?
If Reclock is doing something different with volume control, THAT is where the difference is coming from. Not some magical bitperfect transaction. And if Reclock isn't doing it, it's your sugar-injection.