@gosta
Technically you are right. For around $2000 or less you get SOTA in measurement performance. The rest is taste or presentation. The PS Audio DS DAC Snr has a large following and rightly so. Measurements aren’t as good as some but the balance of sound is great. Same can be send for various tube amps - not as good technically - but sweet sounding and in some cases audibility is improved by added harmonics. I think the magic of the PS Audio DSD is the added effect of the transformer output...
I believe that tube harmonics help audibility of instruments which don’t have as much natural harmonics themselves. Hi-hat is a good example as it doesn’t naturally have a load of harmonics like other instruments. Many vocalists benefit from added richness of tubes. Guitars sound richer too but in electric guitar genre the tube effect is often already on the recording.