Honestly the debate would be put to rest if someone..., anyone..., was able to differentiate a $100 DAC vs $20,000 in a controlled test. I live for that day.
Nothing makes a difference if it's measured well. Measured data is static and can't be manipulated so it fits all use cases. It's all about transparency and we all have same taste. People actually should grab wireless beats and EQ to whatever they like, dummies