Couple of things could be going on here: EQ or other DSP being the most obvious. I have no experience with the AK, so I can't say if it does any EQ or other DSP.
Outside of that, with sources, it is possible that they are introducing noise/interference into the system. This can happen in the digital stage, though it's less common. It's the reason why USB cables come with ferrite beads, and I have seen them make a real, actual, measurable difference. In an alternative headphone forum to this, with the m9XX, the reviewer was originally sent some lower quality cables without ferrite beads, and then some higher quality cables with ferrite beads, and there was a measurable (though according to the reviewer not audible) lowering of a few noise/interference spikes.
Anybody who has ever had a noisy USB port can also tell you how that even in the digital stage, things can get screwed up.
That being said, this isn't an issue with the vast majority of decent players/computers. Like it has to be a very big hiccup to make a difference in the digital domain. Even moderate quality USB cables send a perfect digital signal. It has to be a pretty bad cable to not send a perfect digital signal.