We can reduce musical experiences to engineering (without any acoustics and psycho-acoustics knowledge or parameters) or we can ask engineering to aim at musical experience using acoustics and psycho-acoustics.....
Any dac review speaking mainly about more details is a clue about a potential failed product or a meaningless upgrade for me & my needs.
Also the dac must serve my budget system : be it 1,000 or 100,000 bucks, not the reverse : no one will buy a 500,000 dollars dac for a 100,000 bucks system...
Better to have a 500,000 bucks acoustics dedicated room with a 10,000 bucks dac...
Acoustics + psycho-acoustics rules audio engineering not the reverse ..