jagwap
1000+ Head-Fier
Another interaction is the size of the capacitor on the DAC output interacting with the amplifier input impedance. If the input impedance is smaller on one amp than the other, and the output capacitor is not large enough, one system will have higher phase shift at LF than the other. I know people who have proved this is audible. Likewise the output EMC capacitance on the DAC, adds to the input EMC capacitance on the amp input. If the accumulation of capacitance is different it will result in a different low pass filter when combined with the output impedance. A good design makes this negligible, which is not guaranteed unfortunately. More likely is the tolerance of the capacitors is not tight enough, the left and right phase shift will be different. If it is high enough it can effect stereo image.Again, I do have those two differently sounding USB DACs (due to their amps definitely), and I still could not match the sound of my old DAP.
I do have many more USB DACs which may be harder to distinguish in some blind tesrs, but those two - easy. I also have the third one - ESS-based, but nothing like more common ESS sound due to its amp, it is made to be "analoguish" and has some background hiss which would make it unmistakably distinguished.
What do I need to prove there?
So instead of spending time trying to prove something to guys like you, I would rather wish to get some practical feasible advice, which this thread is hardly famous for, in my experience with it.