This reiterates that 1) Our ears hear things in the music that scientific instruments can never measure. 2) Things that scientific instruments measure may not matter at all to how we hear the music.

I purchased the BiFrost 2/64 two months ago and carefully compared the MCB filter to NOS mode. Eventually, I chose to listen in NOS mode because the music sounds most whole, unconstricted, unprocessed, untainted, three-dimensional and integrated when the oversampling and reconstruction filter...

  For the Goldmund HDA, gain is internally adjustable via a switch.  It is set to "low-gain" by default at the factory.  Most high-quality headphone designs feature low to moderate sensitivity, for which the "high-gain" setting allows better use of the full range & play of the volume control...