
If two DACs using the same IC are properly designed with regards to PCB layout and if their power supplies are at roughly the same level of technical achievement (often a matter of cost), they should indeed sound quite similar... if they have a similar output stage. The analog output stage can be designed along very different lines (with opamps, with no feedback discrete modules, with more or less agressive filtering, etc.) and that could make quite a difference in sound. A difference often exploited by designers to "voice" their products.
I think the TwistedPear folk allow for a bit of selection (at least sharp and slow roll-off) of the digital filters, with sharp roll-off being the default. Audio-GD will probably favor slow roll-off without any ability to tweak. That in itself, IMO, has a noticeable impact on the sound.
That said, I am very curious about ACSS in Audio-GD's amps. It sounds like it's just a transconductance amplifier, which is intriguing in it's own right. How the Audio-GD ACSS amp differs from the B22 is anyone's guess other than marketing blurbs.
I haven't found any actual schematics on the Audio-GD stuff, though it's very unlikely one will.









