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That is exactly what I'm saying. Without data you cannot say that product A or B is better objectively. You have just your opinion. And that thing happens. It is well documented. It is a fact that an original CD (not MP3 inflated to 16/44 PCM) sounds less good to some people. And while calling one amp better vs. another is be an incompatible analogy (they merely amplify rather than supply or interpret the signal and the signal (file) isn't the defining element), there are loads of people that prefer amps or DACs with more distortion, or lowered dynamic range. I test each and every amp/DAC, etc. that comes through my office and have since 2009. And, I can say without doubt that some of the equipment that keeps the signal as close to the original as possible is loved by people, but just as often, something that performs less well is preferred.
Your assumption re: the iPod and ultra high DAC falls in the same lines. A 5000$ or more expensive valve amp will never, ever outperform a well-designed solid state amp. If it sounds 'better' to you only reinforces that a person's opinion is just that. But against objective measures, the same isn't true. Then there is visual bias, confirmation bias, etc. It is why all good sound tests are performed at a minimum at the exact same volume. A slight rise in volume will make that thing sound 'better' to a person. Preferences have nothing at all to do with actual objective quality, which is exactly why when someone asks me which is better (and I can't assume that they and I will hold the same opinion/preferences) I inform them of the only things about which I can be sure: how a certain amp or DAC performs. Whether or not they like it has nothing to do with the performance of the devices in question.
As this thread is about Vorzüge PURE II, I've not tested a single portable amp that tests as good as it. Leckerton Audio's UHA6SMKII performed as well in a number of benchmarks, but has an unsteady noise floor. This is all testable and corroborated by measures. It doesn't matter that you, or I, or another person prefers one over the other and asserts that it is 'better'.
It would be better for everyone if people were honest and just say they prefer or think something sounds better rather than making qualitative assertions that aren't testable, or which vary from person to person.
Absolutely some people prefer MP3s to CDs of the same music. Absolutely some people prefer the sound of valves to solid state (I sometimes fall into this category). Absolutely some people prefer the sound of vinyl to digital (I also sometimes fall into this category). But none of those preferences speak to anything but a person's opinion. And their opinion isn't universal.
A better analogy is Leica VS. Nikon. My Leica M240 has measurably lower dynamic range, worse ISO performance, etc., than a Nikon D750. That I prefer using it does not mean that it makes images with better quality than the D750. Attached to the same lens (headphone), that is quantifiably false. I prefer it though. To me, it suits my purposes better. Measured against my personal biases, it is better - for me. But again, that says more about me than it says about the objects in question. The exact same thing is true of sources/amps.
