After a discussion with Brooko, he suggested that I do a blind test between AIFF and other formats using the same master without additional DSP to prove that there's no differences within lossless codecs.
In fact the blind test confirmed my first argument, there're noticeable differences between these formats. Not significant in a way to say night and day, but the tracks doesn't sound the same from a codec to another. I don't have golden ears but they perceive every single variance with the SE846 plugged into my X3II.
Using the same track " In the Flesh" by Pink Floyd (The Wall, track no1) ripped in 4 different formats through dbpoweramp from original CD of 2011 Discovery remasters
a. AIFF - sounds more open/airy, nothing is congested as every single instrument can be heard clearer, my rating would be 10/10
b. WAV - very similar to AIFF but seems warmer and less analitycal, my rating 9.5/10
c. FLAC - sounds quieter, I had to push the volume from 60/120 to 63/120 to get the same level from the first 2 formats, same clarity but with less air between instruments, my rating 8.5/10
d. ALAC - same SQ as Flac but a little on the warmer side, less airy than Flac, my rating 8/10
They are all very closed, but there are definitely some differences. My ears can hear them (maybe a placebo effect, I'm not sure), but doesn't seems to be the case for everyone so take it with a pinch of salt.