Audio Note has an interesting design philosophy. They build a component and of course take measurements, record the specs, then they listen to it.
They make adjustments until it is pleasing to the designer's ear. The owner of the company is the first to admit his products, in this case DACs, do not have the best specs when measured by an independent source. But they're doing something right because their DACs sound wonderful, like real music.
And they are coveted by owners who pay high prices for these well designed, well built Dacs containing premium parts.
It's also interesting to me that when describing a component as full of distortions, that analogue turntables aren't mentioned. The vinyl medium that many prefer to digital is full of distortions and colourations.