Your phone as a dB meter is not good enough, I am afraid. With such small
but already important
differences you really need to use a Volt meter. I appreciate that complicate things, but there is no alternative if you want a reliable answer.
There are three possibilities here, I think:
1 once the levels are exactly equalized the perceived difference disappears.
2 there is a gain mismatch between source and amplifier. This could be inside the amplifier, between the digital stage and the analoguie stage, or between the DAC and the analogue input. If the amplifier clips slightly, this may sound more lively and involving, even if in reality what you hear is distortion and compression.
3 one DAC is really better than the other. In this case, with two good ones, I doubt it.
Finally, why do you think that if the the inbuilt DACs of the Vault and the Oppo sound better than the DAC in the C48 you need yet another DAC?
There are three possibilities here, I think:
1 once the levels are exactly equalized the perceived difference disappears.
2 there is a gain mismatch between source and amplifier. This could be inside the amplifier, between the digital stage and the analoguie stage, or between the DAC and the analogue input. If the amplifier clips slightly, this may sound more lively and involving, even if in reality what you hear is distortion and compression.
3 one DAC is really better than the other. In this case, with two good ones, I doubt it.
Finally, why do you think that if the the inbuilt DACs of the Vault and the Oppo sound better than the DAC in the C48 you need yet another DAC?