I trust NwAvGuy's measurements of the Clip+ for several reasons. Firstly, they were made with a monstrously expensive piece of equipment - it seems unlikely that someone would buy a $10,000 measuring workstation in order to learn how to use it, hence implying he has some background which would assist him in performing such measurements accurately. Additionally, the measurements I refer to read throughout as highly reasonable - about what you would expect, so I assume they are probably correct.
It is of course entirely possible he bought all this equipment and doesn't know how to use it properly, or is in the habit of making up numbers to back up any equipment he likes. However, in the same way as we don't attack people who write highly subjective reviews of equipment with "You didn't hear it! You made this crap up!" it seems rather unfair to do it here, especially since it seems rather unlikely the measurements are inaccurate.
Regarding the Mini3, I initially sided heavily with AMB, trusting in his experience, but certain things about those measurements have not been satisfactorily addressed - for example - NwAvGuy points to a particularly nasty type of intermodular distortion that emerges from the 3-channel topology - which is not actually measured by AMB. Regardless of NwAvGuy's rather aggressive approach to his measurements, which didn't exactly help his cause, I would be loath to dismiss them out of hand. Some of AMB's explanations defy sense even to the average layperson - to get advertised power output you need a special version of a 9V battery that is not 9V?
Regarding my comment about 32-bit DACs, I don't mean that all DACs sound the same, I merely meant that whilst they will usher in ever-lower distortion numbers, they are simply not going to result in an audible improvement over other decent DAC chips. Again, there is nothing to suggest they would sound different, so why should they? (do they incorporate -10db rolloff at 20khz or something?)