Quote:
Originally Posted by
Dibster 
Which measurements do you believe are the most difficult for modern dacs and amps to master, and cause the largest audible differences between devices?
Modern DACs properly designed and not bizarre NOS tweako cultist designs can manage very high performance on any of the standard measurement parameters, Digital audio is a relatively mature technology, it is possible to buy fundamentally technically awful kit and pay a bucketload of money for it into the bargain (look at a few Stereophile reveiews) but a bit of due diligence will allow you to avoid this.
As for audible differences, the single most common cause of perceiving differences between DAC A and B is that they are just not level matched, the line-out on DACs can vary enormously, enough to make comparisons difficult.
The 2nd most common cause of perceiving differences between DAC A and B is a delay between comparisons, our memory for gross details (such as your mother's telephone voice or background noise on LP) is very good over time, for smaller differences such as a fraction of a db treble lift not so much and delays again make comparisons flawed.
The 3rd most common cause of perceiving differences between DAC A and B is expectations, somebody tells you that A and B are different and so you hear differences, this is very basic human Psychology (the subject of my 1st two degrees).
Then there are real differences. If there is a real reliably detected under controlled conditions audible difference then there is a real physical cause. This may be then due to such things as differences in Noise, FR, Distortion, Crosstalk. There is no good evidence at present to suggest jitter is normally an audible issue in competent digital kit. Others speculate about as yet undiscovered physical properties that may be responsible, who knows , but there are so many other more likely causes that I would worry about these undiscovered things rather less until better explanatory models and testable hypotheses for these phenomena arrive (IMO).
A good question to ask yourself is "why should these things sound different ?"