But we have established tests that are quite accurate w.r.t. what a DAC can do w.r.t. THD, noise floor, frequency response, complex waveform IMD (close to real music), etc. and how those will compare to others. So yes, we can change regulators, or anything else you want and show that it does absolutely nothing, or that the change is so minimal that no one will be able to detect the difference.
In my experience, and with my ears.....not true.
You are making an arbitrary decision about our hearing. This is where you step completely over the line.
We are are cross purposes, in the definition of the completeness and correctness of the complex argument.
The longer a question sits unresolved the more fundamental the mistakes in the formation of the question.
From my position, it appears in the form of a blind spot in your data set and associated reasoning.
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This is reminding me of the sign at the professors lounge in the Physics building at the local Large university. Students are, emphatically.... not allowed to enter. It matters not the intellect and reasoing power of the given student, they still lack experience, they lack tempering, they lack the lore and the life. A few are correct and beyond the professors, etc. but it is not a constant, not a norm. they lack the reflection and study of said reflection that the professors earn from the students and their compatriots. for the students, maybe in a few years, maybe in a decade, maybe never. Depends on the individual.
This is the why of the desire of having a tweak and cable area that is separated out so that others can’t crash it like an animal seeking to entrap itself in a ball of rage, while cutting itself and others to pieces.....
Perhaps some will get there, on these particular points about hearing vs the idea of purely measurement and intellectually aided number based design. Where human senses are discounted into being the slave of linear based dogmatic thinking. All for the comforts of a few who aren't making it to the next step in complex reasoning, in this particular scenario.
Something (not separated out) which is which is the opposite, or a misstep, a completely wrong headed take of why we have schools for higher thinking.