"Is the OP asking why better parts and/or superior implementation sounds better?"
Not exactly. Both the servers I recently compared were designed and constructed by manufacturers known for fastidious attention to detail in the areas of power supply, shielding, and isolation, and both were the flagship unit for those manufacturers at the time they were built. Both have "better parts and/or superior implementation". One is a bit older (2014 era.) while the other is a little under half that age. The installation of both servers in my system was exactly the same and included fiberoptic isolation between server and router, and between endpoint and router, which should mitigate electrical noise on the Ethernet lines.
I perceived a bit fuller, tonally richer, and bolder sound from the newer server (which is headed back to the manufacturer for repair), and I am curious what aspects of the design or implementation would result in those sonic attributes being different between the two servers, assuming what I perceive is real and not a bias of some sort. I am trying to understand "why", considering this is a digital signal, one would sound different (and better) from the other, when connected to the exact same receiving equipment?
Based on the discussions I have read here and elsewhere, I am left with the impression that the reasons for the sonic differences are not fully understood but that processing, isolation (mechanical and electrical), and power supply are likely affecting the digital signal (maybe wrt to timing and lower jitter) that is received by the endpoint, and that these effects result in a slightly different analog presentation after the signal is converted in the DAC. In short, it seems the better designers have improved their implementations over the years so I should trust what I hear and purchase what sounds good to me, not unlike most stuff in this hobby.
Thanks all for the responses.