You're right... to a point.
First off, if a company sells a comparatively expensive product, it only benefits them to prove that it is SIGNIFICANTLY better than products costing less.
(Proving that a product that costs a lot more is a tiny bit better, or that only a small percentage of customers find it better, can actually count against it.)
Second of all, you might be surprised how many people don't look at performance as an important feature at all.
(When you purchased your last car did you buy the one that got the best mileage?)
And, for that matter, if you REALLY believe that "all DACs sound the same", then you probably don't bother to look at the specs at all.
(If you REALLY believe that THD below 0.1% is inaudible, then who cares if your next DAC has a THD of 0.003% or 0.1%?)
The reality is that the majority of people who purchase audio equipment won't care what the outcome of any study is.
SOME already "know" that THD below 0.5% is inaudible, so they're not going to believe any results our study might find.
Others are "subjectivists", so they're equally certain that the specs aren't important at all.
Others will purchase the DAC that their favorite reviewer says sounds the best.
Others will buy the one that looks the fanciest, or that fits in their rack the best, or that matches their other equipment.
Many will audition it with the rest of their system... and, in essence, try to find one that does the best job of cancelling out other flaws.
(if their speakers are bright they'll look for a dull sounding DAC, and, if their speakers are a bit muddy, they'll look for a bright DAC "which has the best synergy with their system".)
And, of course, most non-audiophiles will simply end up buying the one that shows up first on their search on Amazon or Google that fits their general price range.
In fact, the marketing departments in most companies will all tell you that a nice full page ad, or a good review, are FAR more important to sales than actual performance.
I'll bet you spend a LOT more on canned food every year than you spend on audio equipment.
So, when did you perform a properly conduted ABX double blind test on canned peas?
And, have you actually READ a lot of reviews to determine the best-tasting TV dinners?
And, for that matter, have you ever actually measured your gas mileage to see if your car gets better mileage with Premiun than with Regular.
(If not, then you may be buying Premium that's "just high-priced snake oil" or you may be seriously handicapping your car's performance by using inferior Regular.)
Most all selling, and especially when it comes to nonessentials like cars and audio equipment, is based almost entirely on emotion and bias.
Read ANY good book on "how to sell cars".
They will tell you that specs and features DO NOT sell cars.
The way to sell a car is to convince the customer to want it; then steer him or her away from anything that might prevent him from buying it.
That's why so many car commericals show a pretty girl sitting in that sports car.. they're vaguely promising that, if you buy their car, pretty girls like that will want to ride with you.
And, notice how the obnoxious kids all suddenly behave like little angels when they jump into that new SUV they're pushing on that commerical.
It's all a not-very-veiled message that "if you buy this car that could be YOU".
Then, ONCE THEY WANT THE CAR, you provide the information they may need to justify the decision they've already made.
And, as long as none of the specs are so bad that they "disqualify" the choice, they're going to buy it.
The specs aren't used to MAKE the choice; they're used to RATIONALIZE the choice after it's already been made.
Those impresssive specs are there to convince you that you've already made a great choice... and to impress your friends.
Nonsense.
If an(y) audio company's product can do what they claim it can do, then scientifically valid verification of that fact can only help that company and lend credibility to their product, increasing its perceived value, and thus its demand.
On the other hand, if the product is high priced snake oil, you're absolutely right about it not being in their interest to reveal that to potential customers.