In my experience the differences we perceive between dacs, amps, etc is dependent upon the rest of the system.
When using gear that is pushing the boundary of the SotA, the best gear isn't the limiting factor.
The weakest link, or biggest choke point(s), in the rest of system, coupled with the expectations of the owner, these are the deciding factors.
IOW just because you have one or more piece(s) of SotA gear (i.e. the Jggy) doesn't mean you're hearing all that it can deliver.
The rest of the entire system will have a greater impact in terms of being able to deliver all of what the best pieces of gear are able to deliver.
This explains, at least in part to me, why some prefer certain gear over other gear, because of the interaction between all of the pieces of their existing setup, coupled with their experience and expectations/desires etc.
Yeah there is more to this, but if the rest of the system is made up of mid-fi gear, then any SotA gear will have it's 'best', limited by the rest of the system.
This also plays into the scalability of the entire system as those weakest links/ choke points are ameliorated, which then allows more of the SotA gear's 'best' to be heard.
JJ