Julf wrote: 
> Probably not. Some have non-optimal reconstruction filters on purpose,
> and others have analog stages that are tweaked for a "house sound".

And that's why I said "very many reasons why they would sound the same"
instead of just saying that they all sound the same.

I've looked at a few DACs that have non-optimal reconstruction filters,
probably with the intent of making them sound different.  The designer
apparently overestimated the sensitivity of the ear to the suboptimal
performance, and the DAC  still sounded the same. There are some where
the suboptimality of the design is soo bad that they even sound
different.

One of the best ways to make the analog stage actually color the sound
is to put a transformer in it. Runs the price up, too.


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