You may be able to hear an audible difference of 02.dB through a set of headphones but at listening levels and seated listening position I would wager that
No one this side of superman can hear a difference of 0.2 dB if you can
Then get them insured After 18 years as a custom installer commercial and
Residential I can assure you my ears are not that sensitive
I don’t understand what is so difficult to comprehend about level matching
For listening evaluation both units were connected to a passive A/B analog switcher connected to the same input on the receiver The Denon had a +2dB
Gain out of its analog outputs I simply made note of this and added +2db
When listening to the Yamaha. I went over this in the review