Any DAC beyond the bottom of the barrel and I'd be unable to hear any difference, I'm sure. But unnecessary A-D / D-A conversions I
can hear. Further, even the use of DSP without any additional A-D or D-A conversions messes up the sound. I've noticed it in J-River; I've noticed it Roon; I've noticed it in Auralic's Lightning DS Streamer software. The less one tampers with the signal (in either the digital OR the analog domain), the better the sound.
As to power being needed for subwoofers, YES - I'd agree, AND the quality of the midrange and treble are totally academic for subwoofer use. In fact the amplifier's distortion rating is probably also academic because most subwoofer drivers put out an order of magnitude more distortion than their amplifiers.
If I took your dbx test,
@lovinthehd, and scored perfectly on a hundred sequential tests, you'd still find some nit to pick. So I don't have to "prove" anything to you. You don't want proof - you seem to want to be a horse's back end. And you're succeeding.
I had an audiogram this year and the audiologist praised my lack of presbyacusis and the sensitivity of my ears. When was the last time that YOU had an audiogram?
The bottom line is I know what I hear - I'm confident that my impressions are accurate - I say what I hear. You're welcome to disagree and to the best of your experience, I'm sure that you're telling the truth. But there IS an objective truth beyond both of our opinions. Regarding the Crown XLS series, even the measurements skew toward my opinion over yours (and Andrew Robinson's).