I don't know if most people actually go through the rigour of matching db levels by an external mic to ensure proper comparison, and that’s just the first step. Then you have to ensure its the same exact mastering/release of the track/album you are comparing. IME, mastering differences are a lot bigger than bitrate, resolution and hardware. Basically, unsure if most people actually perform proper apples to apples comparisons.
Whenever I asked in many of the review threads here, I never got responses about tracks/albums used, or specific listening notes - rather just nebulous bass is tighter, soundstage is wider and treble is airier statements. People even refused to mention tracks used. Just the pricier the gear the better it is.