I have listened to a lot of DACs, owned some dang fine ones, best was a high grade ladder DAC that was tested on the finest gear at an aerospace lab against the worlds best and of course budget DACS and then blind tested. The measurements were so close one could not pick from the top ones which would sound better. The one I brought took second place out of the DACs on hand, barely missing out on first place, easily besting all others and none of the lower cost DACs were close.
Have ever been involved in such a test conducted by engineers and audio professions and musicians?
Do you have a preference of which DAC chip you use?
Or have you ever heard the same chip but different supporting circuits and found a difference in sound quality or preference?
I have and know what I prefer without even listening to it, just knowing the circuit and parts used tells a great deal about how it will sound.
Even that said, I have read some reviews that say the V70 Velvet is a bit more forward, more like an ESS than expected from an AKM, I am OK with that as long as not to forward, harsh, sharp, etc......whatever terms one wants to use.
So again, I am posting from real world experience and the only things I have seen coming back is purely conjecture, maybe I missed something, if so please do point it out, if not then blowing as much smoke up others arses is all I am hearing.
Do you have a real answer to this conversation?
I did a bit looking at other threads and you do help others quite often, very commendable and appreciated

Rick