There is zero evidence to support that we can measure everything in audio, ask for it and see what happens, you'll be presented with all kinds of assertations (see: belief systems), all lacking in evidence too. So the only true answer is "No".
There is an attitude that audio is an advanced field like mathematics or chemistry, so we should rely on formulas and forensic lab equipment in audio evaluation. The counter attitude is that the formulas and lab equipment in audio lack evidence and possibly just suck, since they != what we hear.
I use the word attitude, because I see a common pattern that both active parties usually share an emotional incentive with marketing.
There is a lot of dissonance and inanity in this divide, I think there should be a neutral spirit accepting the continual vices and virtues of science and human evaluation at the same time in an open-minded pursuit of audio, immune to advertising, and stop cherry-picking at experimental science.
Irrespective to all this, the ODAC is still a positive product in these areas...
- It has a lot more documented specifications than any other DAC I know of
- There is no advertising, and no profit involved
- It can serve as a reference point in audio evaluation / reviews
- It sounds very good (at least, my AKD-23S-HF does)