I think you have a valid point. I find open A vs B test most meaningful however some times when I hear differences where I suspect placebo I Might try to test without knowing . Typical always open, my new DAC vs my CD. Typical suspect one, better sound from my CDs digital out vs my Touch in to the new DAC. However, when I have dismissed some sound differences as probably placebo I Have later on discovered I was right from the start. I once thought my DSM-520 s digital out (not a music or HiFi player) in to my home theater amp sounded rely awful. This is not my primary DAC but the ones used for film. A little bit later I noticed that there where a digital volume control on the DSM and that it was reduced with say -20 db. So the sound difference was very real.
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