I guess it depends on what you meant by "IDENTICAL".
If two files are identical, using the same compress format (i.e. wave or flac ...), then for the most part they should sound the same.
That is UNLESS, each file comes from a different source, for example, one comes from a USB or one comes from HD, the playback could sound different. Each source may have different interference signature on the DAC clock, then the sound could be different.
BUT if everything is the same: same file, same source, same equipment, then I guess it's hard to see how the sound could be different.
If you really want to down that path ... to the nth degree then anything is possible.
If two files are identical, using the same compress format (i.e. wave or flac ...), then for the most part they should sound the same.
That is UNLESS, each file comes from a different source, for example, one comes from a USB or one comes from HD, the playback could sound different. Each source may have different interference signature on the DAC clock, then the sound could be different.
BUT if everything is the same: same file, same source, same equipment, then I guess it's hard to see how the sound could be different.
If you really want to down that path ... to the nth degree then anything is possible.