@arafiq
Really? You think that’s the only thing setting a Ferrari and Corolla apart?
No, and you are emphasizing my point for me very well. There are huge and easily measurable differences between a Ferrari and Corolla. Nobody would confuse them even if they were blindfolded, riding as a passenger. The Ferrari accelerates faster, corners better, and sounds and feels and smells different in easily distinguishable ways that are very well known to be within the bounds of what humans can detect. When you get a dac that’s the equivalent of a Ferrari in terms of price and status, and compare it to a dac that’s equivalent to a Corolla, that’s where you find that there’s nowhere near the same difference. The cheap dac does everything as well as the expensive dac in any way you can measure. Often better. If you blindfold someone and have them listen to two different dacs, unless one of them is intentionally non-linear in its response, and the volume level isn’t matched, it’s going to be super tough for anyone to tell them apart. Maybe some people can, but it’s nowhere near the kind of difference you get between a Ferrari and a Corolla. It’d be more like spending 10 times as much upgrading a Ferrari to slightly increase the acceleration and braking so that you can complete a 5 mile curvy course on average 1 second faster. That might be a meaningful difference to a few very savvy drivers.
All dacs are Ferraris these days, except perhaps for some very cheap or expensive stuff that's poorly designed and implemented.
In terms of systems that are "resolving" or "revealing," those terms are not clearly defined. I can make a highly revealing system by making it ultra unstable, or accentuating its response at certain frequencies. Such a system will reveal differences in connected equipment because such a system is way out of spec. It only reveals how well some components can cope with or synergize with its oddities.