For me it is more likely to happen when I listen to a particularly good recording.
I think many audiophiles underestimate 1) the effects of their room acoustics and 2) the quality of a recording in how realistic their system can sound.
I have a Harmonia Mundi (classical music) CD that sounds more realistic than many SACDs and other high-res files I've listened to. Currently, that is my most-realistic reference recording.