I did a comparison between a $40 Walmart DVD player, an iPod classic and a $900 SACD player and they all sounded identical.
... to you... under whatever unspecified test conditions you used...
Just curious - but what
were your
test conditions?
What speakers were you using? And what amplifier? And what was your music source? And how good is your hearing? (Don't get mad; I have to ask. A good buddy of mine used to work as a machinist, and his hearing is rather damaged, so he probably wouldn't hear the difference no matter what.) I wouldn't hope to hear a difference either - if I was listening through a $99 pair of speakers, or a $19 pair of iPod earbuds, or if I was listening to a badly recorded disc (or maybe a compressed piece of iTunes audio).
It's also true that all of the "players" you mentioned probably at least rise to the level of "pretty good". This means that, if you were to play a compressed version of someone's latest pop tune that you bought from the iTunes store on each, I wouldn't bet I could hear the difference either. And, if we were to limit that to using a pair of $99 Beats headphones, then I'd bet against hearing any difference myself. It's also true that, if you were to play all three through a pair of $1000 electrostatic headphones instead, the difference between those headphones and the Beats ones would be so huge that it would be a lot more obvious than any difference between the sources. I also wouldn't necessarily expect "a $900 SACD player" to sound better than either of the others - because I wouldn't generalize that all $900 SACD players sound especially good. However, failing to discern a difference under several different conditions is
NOT at all the same as "proving" that no such difference exists under
ANY conditions.
I have owned an iPod classic, and, at least with some source material, I most certainly can hear a significant (to me) difference between how the output of that iPod sounds and how the same material sounds when played through the output of any one of several DACs that I own. (And, since the DACs I'm referring to have better specs than the iPod, and their manufacturers haven't been accused of lying about those specs, I'm forced to conclude that the specs on the iPod are
NOT "good enough to be audibly perfect".)
I think the problem a lot of people seem to have with some of these discussions is in differentiating between "significant differences", "audible differences", and "important differences".
If you're listening to an iPod classic using the $20 ear buds it came with, then buying a new pair of headphones is most certainly going to make a much bigger difference than spending an equal amount of money on a better DAC (bearing in mind that a $200 DAC may not even
BE better than the one in your iPod anyway). Likewise, if you buy all your music from iTunes, because you find the convenience to be more significant to you than the fact that they compress everything, then it probably wouldn't make sense
to you to start buying CDs or high-res music downloads.
I'm belaboring this point because the semantic differences I mentioned often seem to "bleed" into various surveys which are intended to "prove" something - and are a lot of the reason why studies so often disagree. If you were to "stop some people on the street", play a WAV file and an MP3 file for them on an iPod, through a $100 pair of headphones, and ask them "if they heard any difference", the answer you would get from most of them wouldn't be an accurate answer to that question - instead they would be answering "whether they heard a significant difference". In other words, they're going to tell you "if they heard a difference
THAT THEY THOUGHT WAS WORTH MENTIONING".
(Try the same test - only do it as an ABX test - where they get to hear the MP3, the WAV, and then an unknown which they must try to identify.... only this time offer each subject $100 if they can identify the unknown correctly a statistically significant percentage of the time.... and I'll bet you would get a very different percentage of correct answers. The reason, obviously, being that you've given them a significant motivation to listen carefully, and to ignore how significant or important they consider the difference to be, and to concentrate on whether it exists. In short, you've given them plenty of incentive to actually do their best to see if they can hear a difference or not - rather than just respond "they both sound OK to me".)
Now, semantic trivialities aside, you may reasonably argue that, if they have to try that hard to hear a difference then it isn't
important.... however, that wasn't the original question.