I use a particular recording to compare components in my system: She's the One from Born to Run.
Once you get to know a particular recording - it's good areas and it's bad areas - it is easier to compare components for differences in sound.
I use this recording because it has particular good qualities and bad qualities and I know where they are, and I know how I would like them to sound.
If I were to try to compare DACS using random recordings I did not know well, I think it would be very difficult.