@kota1. Now you have me really confused. Are you now saying that measurements are good as long as they validate your subjective experience?
I would reach that conclusion.
Bogus, anyone buying equipment can skip both sets of measurements. One guy likes it, the other guy "meh". You need to audition at home.
The conclusion appears to be based on expecting a $5,000 AVR to have internal DAC performance maybe somewhere in the ballpark of a $100 DAC. That does not seem unreasonable, or are you saying that all DACs sound the same as long as they are half decent? If you play a lot with external digital volume control, it may be important to you to have DAC performance in your $5,000 AVR that is better than a $10 phone dongle but maybe it does not matter if they all sound the same. With that level of engineering detail, what else have they missed?