Cause of different sound between dacs


Just reading about the Esoteric K 03.
How does the output differ from the Alpha dac, for example.
What exactly is responsible for any sound difference assuming the balance of the systems identical?
Still confused by digital.
ptss
I was very surprised at how much better my K03 sounds, compared to my Berkeley Alpha Dac (1st one). It has much more detail, more resolution, deeper/wider soundstage - I can go on and on - it was just 'better' in every plane. I am thinking power supplys, dacs and analogue output stage are all superior.
The power supply and analog circuit have the biggest impact on the sound.
Of course. I was thrilled when I got the berkeley; I was more thrilled when I got the G25U upsampler/clock BUT the K03 brings it to another level. Layers and layers of info I did not hear before - but it sounds like it belongs there and should be there and makes the music 'right'. It has me thinking what a K01 can do.