Thomasr
500+ Head-Fier
Obviously, all the ones you and I have, as we can't hear a difference
I don't have anything close in quality to the HEK in your signature (unless we're both willing to sprinkle a lot of magic pixie dust on my SASH Tres) but I feel like my current stable of headphones has so much diversity in sound signatures that at least one of them would have picked up an obvious - or even subtle - difference between DACs.
And believe me when I say that I didn't want to come to this conclusion. I even have a review of the SMSL PS100 posted here on HeadFi where I talk all about differences I heard. Thing is, that review wasn't based on immediate and direct A/B testing.
It's only by happy (or maybe thrifty?) coincidence that my DVD-player-slash-CD-transport rig allowed me to do this kind of testing with the simple flip of a switch. I spent a lot of time fighting against what my ears told me. I really wanted to believe that "come on, I'm an audiophile. Of course I hear subtle differences."
Maybe the DAC Pioneer built into the DV-333 is of unusually high quality and sounds uncannily similar to the ES9068? Either way, I treat this episode as a positive: I have a much more chill perspective on whether/where to spend my money on this hobby. For now, I'm just enjoying the music with what I already own (with the exception of maybe swapping out the ATH-MSR7b for something else).