It is interesting that you and Amir's views are more similiar than you might think. Taken from here:
BIO: Millennia Media Wow!
www.audiosciencereview.com
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I can guarantee transparency for all people, in all systems and all content if SINAD distortion products are at or below 116 dB (I sometimes round this up to 120).
Anything below becomes shades of gray. I am sure that vast majority of audiophiles would be stomped at distortion products below -60 dB. So there is a vast gray area between 60 and 116 dB. We can say gear with SINAD of 70 dB is "likely inaudible" to majority of people. But I don't know how to guarantee that."
How I am reading that he is just saying that it is humanly impossible to hear issues of 116db under any circumstance according to the research. He is also saying that below 60 is clearly audible and 70 is likely inauduble to the majority. The higher the number the more certain you can be that noise/distortion isn't an issue.
My view is simply find products that meet my needs in regards to features etc, and if I have 2 products-one with a SINAD of 70 and the other 100, I would choose the 100 to be more cerain noise or distortion wouldn't be a concern. Without bench testing like Amir does as well as Gene here, we wouldn't have any idea on how these products measure.
It can get silly of course when people are comparing 90 vs 92 in SINAD as I would also assume there is no way you could tell them apart. But there is still a lot of value to these bench tests in seeing how they measure.