Out of curiosity, I installed ICS on two different "Galaxy S" devices: Samsung Captivate and Samsung Galaxy Tab (original tab)
They both have Hummingbird processor, both have the famous Wolfson audio hub. Settings are identical in the CM9 included DSP Manager. I used the same songs from Adele's Live at the Albert Hall (flac), and the same headphone. I did roughly half hour of AB testing (it is 11:30pm now, perfect for music :) )
Result? The Galaxy Tab sounds brighter, more airy, more separation. The Captivate sounds closed and congested in comparison. The Captivate is also warmer. The different is literally night and day. I can't believe what I am hearing.
What could cause this? They "should" have identical hardware. Although they may be implimented differently, the difference is huge.
Any thoughts? Anyone with similar experience?