[1] Measurements of currents, jitter, ground voltages... those things are incredibly difficult to measure, and how much do they tell you quantitatively?
[2] ... according to the scientific method seeing no difference in something doesn't prove that no difference may exist - only if you rule out all possibilities you can claim that.
[3] I have the same file in different formats, all from the same studio master (and provided by the studio man himself). I play them in one DAC, they all sound the same. I play them in the second DAC - night and day difference. Does this mean it makes audio formats make a difference of not? What's the answer to the question "do audio formats matter?"
Oh dear, so much audiophile myth in just a couple of posts, it's difficult to know where to start. I'll just deal with a few points which, with just a small amount of factual knowledge, should be obvious but do not seem to be, presumably due to marketing designed to take advantage of audiophile ignorance/assumption.
1. How much do they tell you quantitatively? Effectively everything or, to put it another way, if there is something we can't measure/quantify then it's irrelevant. Just think about it logically for a moment, the audio recording/reproduction process is effectively the measuring/quantifying of sound wave properties, the conversion of those quantified values into other forms (electrical, magnetic, mechanical or in the case of digital, data) and then the conversion back again for reproduction. Therefore, even if audiophiles are correct and there is something we cannot measure or quantify, it's utterly irrelevant anyway because if we can't measure or quantify it, then we cannot record it in the first place and it does not exist on the recordings to which audiophiles are listening!!
2. While your statement is true, you are unfortunately lacking a vital piece of information/knowledge which means that it is INAPPLICABLE! There is a very old and widely used test, it's widely used precisely because it satisfies the scientific method and does exactly what you suggest, it rules out all other possibilities. It's called the "Null Test" and it does not require an oscilloscope, just basic (even free) audio software. If the result of a Null test is a null, then there definitively is no difference between two audio files/signals, with NO other "possibilities"! If the result is not null, then what we're left with is the difference between the signals/files and the magnitude of that difference can often easily be dismissed as below audibility. It's only when the magnitude of the difference (if there is one) reaches a level which *might* be audible that a listening test could be worthwhile.
3. Your two questions are an example of a very widely used audiophile marketing tool, the correlation fallacy. "I hear an audible difference when playing different formats therefore there must obviously be an audible difference between formats". At least in your case you are asking the question rather than making absolute statements of fact, which is a very good start (!) but still, your questions indicate a correlation fallacy and additionally, contradicts other statements you have made (for example the statement quoted in point #2). Why are you asking if audio formats make a difference, have you "ruled out all [the other] possibilities" that the "night and day" difference you heard has anything directly to do with different audio formats in the first place? For example, have you ruled out the possibility that simply seeing that one audio format is marketed as "high definition" is causing you to perceive a difference where there is none or that the device you are using to playback those different formats is creating an audible difference when there is none?
The audiophile world is rife with the assertion that measurements (and science) doesn't tell us everything. When/If science is quoted, it's typically done so out of context, with missing information (which invalidates it in that context), is only applied to confirm an audiophile assumption and is conveniently ignored or dismissed when that exact same science is applied consistently and contradicts audiophile assumption.
Much of the above could imply that most audiophiles are just exceptionally stupid, gullible morons but that implication is not my intention! Sure, audiophiles are ignorant and have gaps in their factual knowledge but then so does everyone, music recording/reproduction covers a very wide range of scientific, engineering and artistic fields and no one is without some level of ignorance. The difficulty for audiophiles is that there is a great deal of money to be made from filling those "gaps in their factual knowledge" with marketing BS and little/no money to be made from filling them with the actual facts! With today's marketing techniques, one doesn't have to be a gullible moron to fall for it, it can be difficult to resist even for the highly intelligent but nevertheless, many of the audiophile beliefs, myths and assumptions break down quite quickly if one is willing to learn some actual facts and apply some logic.
G