The sound quality from DACs - is it all the same?

A measure is not only a number interpreted on a dial , like reading a sound level for example..

It can be a specific measures related to  the dimensions of a device , like the specific measures associated to an Helmholtz resonators for example and the way it affect the S.Q. for OUR EARS...(perimeter/volume/lenght ratioof the device and his neck)

There is no electronic measure of imaging and soundstage, but there is ACOUSTIC/PSYCHO-ACOUSTIC MEASURES linked to the experience of imaging and soundstage in acoustic...Like the precise relation between the timing of the wavefronts coming from each speaker and their sound level intensity FOR EACH EAR...I use these OBJECTIVE facts to create imaging and soundstage at will...

These measures are used in the headphone technology like the Smyth realizer for example... I use mechanical devices myself instead of electronical one  after  the Helmholtz method, who is the father of acoustic/psycho-acoustic...

Please show me/us an example of these measures and how they are related to the soundstage, imaging, instrument separation, ... discussed here. Absolutely fascinating if these measures exist.

“I've been talking to my cousin brother”

Nice. 

"Self proclaimed expert audiophile"  - Wonderfully oxymoronic description.

Isn’t your “cousin brother” also your cousin? Maybe your family tree differs?

Your cousin brother is mostly correct and ASR just reports the measurements - good or bad. We know what distortion is audible from measurements. If it doesn't pass that threshold then by definition it is inaudible. Measurements will show that. I don't know of any DACs today that have audible distortion. Almost all DACS use the same digital conversion chip. And the formula for analog conversion is also well-established. As a former software engineer I can tell you that conversions are always done by using a well-established formula. Otherwise, they're just plain wrong. There's no magic to it.

However, some DAC makers purposefully make their DACs inaccurate. If you read the book Schiit Happened, Schiit actually tweaked their analog conversion programming after listening to the output through headphones, which is purely subjective. This shows up on measurements.

Personally, I use an SMSL Sanskrit 10th MK II because it has the best measurements for the lowest price.