First I want to say that I fully agree that the hobby is subjective to a point and that is why we do blind testing and A/B testing with 5 other people who only have 2 things in common with our system. The remainder of the 5 systems are completely different, our rooms are completely different and our ears are completely different. But the majority of the time all 6 of us, over a 2 day test period come to the exact same conclusion. Lots of time it comes down to knowing what you are actually trying to achieve in a high end home system and listening for that end result.
Our digital testing has been done over the last 20 + years and as I said earlier there is no "best" when it comes to dacs or digital front ends. Set up is key, cables are super important, server is also very important and our preference connection is an i2S connection.
It would be absolute suicide for an audio distributor to
state his/her experience and preferences. It would only sound like sales so we
prefer to keep our test results among ourselves. I hope you understand.