@asctim I’m hard pressed to believe that differences in the sound reaching my ear that I can detect are not measurable with a good calibrated microphone and some software.
I really wish all SQ elements are measurable such that, like I mentioned in other topics, a matrix can be established as a basis to more objectively assess the performance of speakers and other gears. But, so far, other than decay, SPL and related vertical/lateral responses, distortion/noise such as SNR or SINAD, etc., what other sound traits have been scientifically measured/reported? The dynamic range can possibly be done easily but was never reported at least to my knowledge. Can the width, depth and height of soundstage be measured accurately in spite we know the SS is created/affected by the delay of sound arriving at ears? How can one measure imaging, separation of intruments, the quality of bass such as speed and weight of bass, etc.?
The sound color created by adding odd/even order of distortions (as shown below for example) also makes a difference too, but that is usually not the difference we discuss here. I always turn these effects off or set it to Standard when auditioning the DACs. Anyway, I can not afford $5k, $20k or $150k DACs referred by rich audiophiles here but I could ensure you that even the entry-level or mid-tier DACs up to $500 can sound differently from each other.
(Smsl Su8 Sound Color SPL)