In addition to what castleofargh stated:
I also read that different headphone AMPs should have no effect on your headphone gear, except for power.
This is correct. However, there are a few exceptions, tube amps will commonly add audible distortion and so can a solid state amp if it’s the wrong amp for your HPs, for example if it’s underpowered and you have to run it at or near max gain.
Which of these is more likely tho to have an impact on sound e.g. smoother, brighter, etc (dac or amp)? Or is it both equally? I do hear a difference between my SMSL DAC with AK4993 and FIIO with ESS for example.
With the above exceptions for amps, plus a NOS DAC for DACs, no amp or DAC should have any “impact on sound”. Or more precisely, there is a minuscule impact on the sound but not enough to be audible.
A lot of information and opinions seem very contradictory at times depending on the person. Very confusing.
That’s because psychoacoustics comes into play, the science of the perception of sound. For example, if we play music at a low level, it will obviously be quieter but it will also appear to change balance, it will seem to have less bass and treble, even though the balance hasn’t changed at all. This effect has been studied in detail for nearly a century and first published in the early 1930’s (Fletcher/Munson Equal Loudness Contours) and audiophiles can have many different ways of describing this perceived balance change: Richer, brighter, smoother, etc.
In addition there is a psychoacoustic effect which is closely related to the “placebo effect”; if we see or know a different piece of equipment is being used, our brain will often create a difference in our hearing perception to reflect this, even though there is no audible difference. If and what this (imagined/placebo) difference will be, varies from person to person, which is why there are different and often “very contradictory” perceptions and opinions. Unfortunately, audiophiles typically do not accept they, like all other humans, are subject to this “placebo effect” and therefore have to invent information to explain this audible difference in sound that doesn’t actually exist, which is why that information is often “very contradictory” and “confusing”.
G