Have you tried a USB DAC with different drivers like WASAPI, ASIO, and Kernel streaming and altered some of the parameters?
This is presumably the same digital data sent to the DAC and yet clear differences in the sound quality can be heard. In this case, level matching is not required.
In an AVR/Preamp there are power supply difference, stray noise, etc. which do exist.
Some folks here must believe in that or they would not have shelled out for an AVP.
- Rich