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GunsOfBrixton
912
Sep 22, 2018
In practice, I would say no, despite the fact that I really want the answer to be yes. That's been my experience based on blind a/b testing. I think it's just the reality that the precise conversion of 0s and 1s to analog sound has been solved. Absent some system flaw, a certain set of bits reliably translates into the same analog signal if you're using a modern DAC. The variance in sound comes from other parts of the chain.
Here's an article on a blind test that goes into detail: https://www.tomshardware.com/reviews/high-end-pc-audio,3733.html
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