KoshNaranek
Headphoneus Supremus
Wow. You really don't understand how this all works. Based on your logic, if two different DACs measure the same they will sound the same. Well, that is simply not the case. Measurements on a spec sheet mean very little when it comes to how a DAC sounds. Do you even understand how the digital to analog process works in a DAC? Some DACs upsample and some don't. Some are Delta Sigma and some are R2R (what Schiit calls "multibit"). Most DACs use some kind of filter or filters. There are hundreds of different DAC chips each with its own way go doing the conversion. Many of these digital filters completely destroy the original samples and output approximations based on the algorithms in their filters. Some of these filters alter the samples and their time domain. Companies that write their own filter code have unique output that is different than other companies.
I am sure that I am missing other important differences as well.
If what you thought was reality, there would be one or two $2 DAC chips that everyone used.
I find that Prem Rana Autari plays bamboo flute especially well