IMO speaker placement (including distance from the walls, toe in, and rake angle), as well as furnishings, may tend to have a more significant impact than the choice between two good amps or between two good DACs. I'm amazed at some of the photos I see of very expensive gear with the loudspeakers crammed up against the walls and corners (along with minimal furnishings or room treatments).
We have a pine cabinet in the left corner of the front wall. Test tones seem to demonstrate its impact on imaging. An up-moving right-speaker test tone will seem to go straight up from about eye level toward the ceiling behind the right speaker. However, an up-moving left-speaker test tone will seem to go straight up from about eye level, then abruptly shift to the left after it reaches the top of the corner cabinet.
https://www.audiocheck.net/audiotests_ledr.php
We have a pine cabinet in the left corner of the front wall. Test tones seem to demonstrate its impact on imaging. An up-moving right-speaker test tone will seem to go straight up from about eye level toward the ceiling behind the right speaker. However, an up-moving left-speaker test tone will seem to go straight up from about eye level, then abruptly shift to the left after it reaches the top of the corner cabinet.
https://www.audiocheck.net/audiotests_ledr.php