It all boils down to some simple answers:
99% of the info that is present on the net is based on parrot-fashioned spread hearsay, myth-building, expectation bias, comparisons with non-matching levels or parameters, and some intentional misinformation to sell uber-expensive stuff.
There’s a smaller group of very loud opinion leaders and self declared “experts” who often lack even the basic’s of knowledge, defending their self-built myth’s in a religious way.
There’s not much place for simple fact, vs ”religion”.
Did you notice: for those people always the more expensive “sounds better” - how can that be?!
Personally, if I give information it’s always based on my own experience only:
I have, e.g., conducted and participated at a countless number of thoroughly executed Level Matched Blind A/B or A/B/X comparisons of all types of audio equipment and audio codecs:
DAC’s themselves do not tend to sound different with the high development level reached these days - if they are set with the same parameters like same output- (reconstruction-) filters.
But - people don’t know about the filters, so compare apples to oranges and no wonder find they taste different.
Then the laymen tend ro concentrate on the visible or tactile obvious, like “heavier” built, to judge like: “bigger is better”.
But this is not the way audio design works.
It’s all about well-though out circuits, including the component layout and circuit trace routing, that makes the difference.
With a bad design you need a lot of metal screening, even external PSU’s to achieve good results.
Just lately I’ve seen review and measurements of a five figure $$$$$ phono stage with built in PSU, that got 3 to 5 dB better SNR when used with an external five figure $$$$$ PSU - the designer wasn’t able to construct the phone stage properly in the first place, sounds like a bad joke at this price point. (*1)
ADI-2/4 Pro SE’s phono input is a good example of the opposite:
Although built into the same box with no extra screening, it’s free from any stray-noise from the internal digital circuits - that’s good audio design.
(*1)
https://www.stereophile.com/content/ana … eamplifier
”...The current input noise (CH calls it the equivalent input noise, or EIN) is specified as <–135dBu without the X1 power supply, or <–138dBu with the X1, ...”
... “ The EIN specs for the voltage gain input are also impressive: <–130dBu without X1, <–135dBu with X1”...