Interesting question.....
And I guess the answer always comes down to a combination of evaluating the current level of scientific understanding, my own personal experience, and anecdotal claims (partly based on the credentials of who is making those claims).
For example, the scientific data about cables, what they do, and their electrical characteristics, is pretty well known.
That evidence also agrees quite well with my own extensive experience.
The evidence suggests that, in the vast majority of situations, differences between the electrical characteristics of interconnect cables will probably be inaudible.
It also describes, quite precisely, what conditions are likely to pose an exception to that statement (one of which is interactions between device outputs with very high impedances and cables with very high levels of capacitance).
My experience on the subject, which is quite extensive, has shown BOTH of those predictions, based on the model of the situation defined by my understanding of it, to be correct.
(When you connect cables with high levels of capacitance to tube preamps and passive preamps with unusually high output impedances, they both measure and sound quite different; but, when connected to more typical equipment they do not.)
However, when we come to examine "possible audible differences between DACs", the situation is somewhat different.
There are several characteristics of DACs which affect factors other than frequency response, THD, and S/N.
Many of these factors are easily visible on an oscilloscope and easily measured in other ways (filter response is the most well-known one).
Furthermore, as far as I know, nobody has actually done any significant peer-reviewed research on this particular subject.
(And the idea that the results of some poorly conducted tests, on characteristics which are only somewhat related to the one in question, does not seem at all compelling to me.)
Although, however, several commercial companies, including Dolby Labs, have done more specific research which tends to support the claim that differences are audible.
My own personal anecdotal experience, as well as that of several people I consider credible, also seems to support this possibility.
On the other side of the coin, some other folks, based on their anecdotal evidence, and on a very specific interpretation of some scientific data which is not directly relevant, are quite convinced that it cannot possibly be true.
(I'm noting here that nobody has presented any records of a full scale properly conducted study on this question showing any results one way or the other.)
As it sits, if someone were to presents me with evidence, collected via a properly designed and conducted test, that I am incorrect, then I'd be happy to concede the point.
Unfortunately, such evidence does not exists, and we have no results to provide actual evidence either way.
And, LACKING THAT, I'm inclined to assign some reasonable credibility to my current anecdotal results.
And, yes, if the inhabitants of some obscure island were to tell me that "for centuries, when they've gotten a headache, their ancestors have eaten a specific type of monkey poop, and their headaches went away", I would be willing to expend a little effort to either confirm or deny whether there just might be something in that monkey poop that cures headaches. The fact that I may feel that it sounds silly doesn't exclude the fact that, at least part of the time, large amounts of anecdotal evidence often lead to some sort of useful information. And, yes, if a significant number of people claim to hear the same sort of difference, then that does pose justification for turning that information into a hypothesis which can be tested, and then testing it. And, yes, it WOULD make me very unhappy if I missed an important scientific discovery because someone convinced me "not to bother to check the facts" because "it was obviously silly".
If this thread is really about "debunking audiophile myths" rather than "discussing" or "testing" them, then we need to both stop talking about whether differences exist between DACs,
AND STOP CLAIMING THAT SUCH DIFFERENCES DO NOT EXIST, until and unless someone produces some actual test results to support EITHER claim.
where do you draw the line? for one anecdote that ends up having some partial significance, how many BS will you waste your life looking into because some guy didn't bother testing things properly before running his mouth?
as I hinted in a previous post, we're usually discussing small variations, which is mostly the reason why people disagree on hearing them or them being significant in the first place. nobody needs a blind test to tell a red car apart from a dark cat. but if testimony of change is meant to become a fact for the community, I'll want some sort of evidence first and as much specification as possible in case replication is available to me. in this section it seems pretty natural IMO. we're not trying to discover the next miracle drug, we're here to try and reduce the amount of urban legends in audio circles. so again IMO, rejecting empty handed claims and random anecdotes seems perfectly adequate for that specific job.
and yes it means rejecting a number of relevant anecdotes, and a massive number of almost correct claims, like hearing the right stuff but attributing it to the wrong cause, or having the right measurable effect but only thinking we're hearing it because we know it's there... I'm personally very fine with this sacrifice. I'd rather dismiss some correct observations than accept false ones as factual. even more so when outside of this section, it's empty claim paradise. so people can take interest in the craziest feedbacks over their if they so wish and investigate to their hearts' content. it's not like I'm killing discoveries, we're not even a research section. I'm just trying to have a place a little more focused on evidence based discussions.