If it doesn’t sound identical then something is wrong with the equipment. It is as simple as that. Something that is perfectly the same as in “bit-perfect” MUST sound identical if equipment is excellent and working properly.
Of course there is a lot of bad equipment out there and identical files may not sound the same due to the poor way they are transmitted, decoded and converted.
So get things straight: The cause of identical files not sounding the same is BAD quality equipment (or firmware or software or incompatibilities)!