70% of our brains processing power is occupied with vision. At night we need way less for vision, and that brain-CPU time (aka attention) is available for hearing.
Also, at night the background noise floor drastically drops, and you can hear 20-30dB lower detail levels than during daytime. Add that to multiplied attention level due to vision placed on standby....
Now, that is coupled to much less strain on the electrical grid. Consider that what we hear as music is the electrical grid driving your room acoustics. The music software is just the recipee... the raw ingredients are line AC + room acoustics, so what came in goes out.
So yes, at night we have drastically different internal and external environments compared to daytime.