Have been reading this thread for some time, i would also share some of my personal experience regarding the correlation of sound quality and microSD cards.
DISCLAIMER : No responsibility is assumed for damage caused by any reliance on my personal opinion, and everyone could have different results based on their gears, environment and/or hearing capabilities.
The gears i used,
DAP: WM1A(mk1, with MrWalkman' latest CFW on WM1Z tuning)
Earphone: Sony Just Ear CIEM (monitor tuning), using balanced 4.4mm stock (new generation) cable
MicroSD card: SR-64HXA (the infamous so-called "snake oil")
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That is the setup I have been using for years, so it is not an initial impression. In my opinion, even the "snake oil" (SR-64HXA) is still not as good as the internal storage, if I rate the sound of internal storage to be 100/100, the "snake oil" would be somewhere between 95-98/100, close, but not identical. The difference, instead of the more objective measurement like SNR or FR, is something more subjective, I would say, the sound of the internal storage is just slightly more organic and pleasant to hear in extended hearing session, and while not mentioned in details, i have several cards from other major brands, they have slight variation in their sound characteristics among each others, but generally speaking they have a slightly higher noise level (the background is not as dark as internal storage or the "snake oil"), and generally speaking, the smaller capacity MLC NAND cards have subjectively better sound (some are pretty close to the "snake oil", at 90-95/100), however....
[CONCLUSION HERE]
Subjectively, to my ears, the difference is definitely there, but is it worth it?
Personally, I wouldn't bother with it. The reason is, the difference between these storage is nowhere as important as the software tuning, the wires, the resistors or the caps used in the circuit. I wouldnt call it "the last inch" of the pursuit of SQ, but the last couple of "millimeter" for those who are not going to settle for anything less than perfection, and I am not one of those (super rich) people.
If you have multiple cards in your disposal, having some free time for some experiment with your ears, feel free to give it a shot, but I couldn't recommend spending hundred of dollars trying different exotic cards unless you are super rich and have spent on almost everything else you could think of.
DISCLAIMER (again) : As always, YMMV.