Different DAC
chips (not DAC units) don't have a sound signature of their own, which is often the claim made here. For any DAC "chip", it is about transparent reproduction of the original sampled audio signal with the least amount of artefacts that are well below audible range. There are external factors that "can" make the complete circuit sound different, as they don't have the same analog interface. It is explained by the RME lead developer here. Once they are implemented properly, they will just sound the same, just as in the case of ADI-2 versions. So yes, it is about the implementation
Data for the FS XLR outs:
Data for Pro SE XLR outs:
![1694417154389.png](https://www.head-fi.org/attachments/4543413/)
Though the differences are inaudible, technically Pro SE has better specs - but they are both good. Fortunately in pro-audio world what is better than the other is evaluated based on technical specifications rather than reviewers or audiophiles talking about how they hear the inaudible.
If we were talking about a small device with a 3.8V battery, then this
could have been a possibility but here we have a device that has a wall connection that can supply 12V/3A. Of course, you can argue then that the amplifier is not properly designed as the designers were fools that were waiting an audiophile step in and scream the facts to their face, but that is also highly unlikely. I could easily drive my 22 ohm DCA Stealth with very low sensitivity even with a Chord Mojo2 with excellent subbass results, so I again can ask for a better explanation that this claim - which as someone that only owns and uses planar HPs find not to be true.
Audiophiles love to go around and make such hardlined statements about what is good and what is bad, often without any technically supporting data but this often just ends up confusing people.