Best practices when conducting a DAC comparison

With Roon it is easy, just play the same track to two grouped zones (two DACs) and then switch inputs on a preamp to hear either one. Just make sure you level match with test tone.

It is not an easy thing to do, because the differences will be tiny at most. The methodology is simple, however. First, look at measured test data to find if there any weird anomalies. Second, if you are then still inclined to do listening tests, make sure that levels are very very precisely matched (to witin 0.2 dB). The best way to do so is by using a good volt meter. Next, switching should be near instant, given humans' short audio memory of at best a few seconds. Finally, comparison should be blind, to avoid expectation bias, and should be repeated multiple times, to exclude random error.
It is the unwilingness to submit to such a rigorous test protocol that generates the audiophile fairy tales of night and day differences between DACs and other electronics. People hear differences and believe that what they hear is real. But that is not necessarily true. Good luck - it is a hard job.
I can also predict that those not trained in scientific research methodology will immediately pounce on me.

@shadorne Thank you. I have a preamp that will allow for that and I will be using Roon / Tidal.

What I don’t have is the extra isolation platform and footers so that variable is equal.

I’ll do my best to keep levels matched. I know it’s tricky.

I'll also have to get an extra set of matched interconnects.

@willemj   Thank you for your response.

My methodology will not be that rigorous, but I understand and appreciate the points you are making. I'll try to do my best.

I recently compared 6 USB cables and yes, it isn't easy. But I learned a lot, despite the difficulty and tediousness of the process.

Thanks for the reponse. I know it is not easy, and it is precisely for that reason that I deplore the gratuitous praise for some components over others. We are, of course, largely let down by the audio press that mostly only publishes advertorials. They should measure with the expensive audio analyzers that individuals cannot afford to buy, do the double blind listening tests, and help us avoid spending money to upgrade from already perfect components.
I do remember participating in a blind listening tests of amplifiers by Quad's Peter Walker. At the time people were arguing that his new 405 amplifier was not as good as his 303, and that his valve amplifier was actually the best he had ever done. So he had this rig where you could compare without knowing what you were listening to. I thought I could identify them, and he greatly enjoyed demonstrating to me that I had only been guessing randomly. A more elaborate version was published here: http://www.keith-snook.info/wireless-world-magazine/Wireless-World-1978/Valves%20versus%20Transistor...