@BenF
no, not everything sounds the same, but almost. A few things needs to reach a certain level to be compatible with almost all headphones, than it's the same for everything as long as the power requirements are met and the usual filter used, that, for example, cut's off everything above 20k or with slight roll off. Even linear tubes with low impedance output sounds the same, as long as you are not able to differiante the amount of distortion. I don't know, at which amount you can clearly hear a difference compared to a more clean output.
Technically, it's not the question, if there are difference, but if a human can hear a difference and what capability's needs to be set in order to do so. For example, i can hear up to 16kHz and have very good hearing for my age and in general as well and iam very picky when it comes to annoying buzzing noise from electrical things like smartphone, scooter, car charging, AVR or TVs sizzling sounds turned on, or PC stuff etc.
I got the switch, handmade cables only for this switch box, which can't be bought anywhere to compare level matched different amps with high end headphones that reveals the most details possible, even though they don't sound correct, because it's overemphasized and i still was not able to hear difference, like everyone else i have tested failed at this.
So, in terms of DAC/AMP's you don't pay for other sound quality, you pay for build quality, features, reputation, prestige, look and feel and so on and more power, if you need that. That's all.
A friend of mine have bought an expensive amp lately and told me (after i have tested him already and he failed), that his new amp sounds different, he feels better listening to it. So i went there and tested it, with his high ohm headphone from ZMF, we were not able to hear any difference at all compared to another amp. He was surprised, again.
He told me, that he is going to keep that amp anyway, not because it sounds better, but it feels better to him listening to that device, which gives a better experience, even though it's the same. But it is really the same than, if it enhances your experience, even though it produces exactly the same sonic, that we can hear? I would say yes and no. At the end, it's important that you "feel right" about the device. It dosen't matter, if the sound is the same, if it leaves you unhappy for whatever reason. Im okay with that, it depends on the personality.
If you experience different sound, it's only your brain telling you. I tell you a couple of reasons why.
1. expectations, its more expensive, it has to sound better
2. you like certain brands for whatever reasons, sympathy
3. look & feel, the way you review something changes with that, it can enhance the experience
4. testing at different volumes with different songs and with different headphones absolutely destroys any way of comparing. The only possible way is only the switch box + level matching, either done right with SPL meter, or better with multimeter and all the time with the same 10-20 songs ONLY, nothing else and every time with exactly the same volume tested, because our perception of sound changes with volume as well, this level of consistency in testing is crucial
5. burn in, not the headphone, but your brain. The longer you listen to a specific headphone, the more your brain is trying to change the perception of sound to make it sound more correct, your brain EQ, if you will, only in comparison you will be able to tell something better apart
For example, if you listen to 5 headphones only and someone is asking you, to tell from 1-5, which has the biggest to narrow soundstage, iam pretty sure, you won't be able to tell that. The only way is to compare 2 headphones several time, until you are sure one sounds bigger than another. And than compare the bigger sounding one with a new one and choosing which one sounds bigger, until you have done enough comparisons to make a 1-5 list, unless the difference is so vast, that there is no room for error.
So, the produced amps obviously are not the same of course, but they are all build to deliver the same sound to the human ear (would be terrible if not, if there is no standard at all, headphone makes would not want that as well, as they don't know how it could sound at the end at which amp). The only thing that is different is the build quality, look&feel, power, features, price and technical performance to make a better appearance in a review, if its tested in some way (AudioScienceReview for example). But these values are worthless and not important, because our hearing can't hear a difference after a certain level of value is reached in all important areas.
That is for example a reasons, why iam not a fan of amir's recommendations. He is nitpicking on devices that reached the values needed anyway, but still gives a thumbs down, even though we cant hear the difference anyway. That is just not helpful at all.
By the way, i actually buy cheap/expensive stuff and compare them blindfolded by my girlfriend, iam doing the same to her, so we are not buying for example food, that just pleases our eyes but are not tasting any better. Why? Because i try to be objective and see everything in that light, not only audio and i don't want my judgement being fooled around with. Sometimes we found out, that the more expensive product was a whole lot better, but very often there was little to no difference aside from appealing.