drmatt wrote: 
>  Variations due to e.g. replaygain, digital volume corrections, any DSP
> actions at all, and certainly resampling would be a cause of a
> perceptible difference.


Variations between two identical Dacs.

Surely you can think better than that....

Try reading my DBT example a little slower, you will plainly see the
'only' variables were MPD and SL.


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