Just like there’s people saying you can’t hear the difference between cables, or between amps for that matter... everyone’s entitled to their opinion.
It’s not a question about whether people are "entitled" to their opinion, right? I mean, that’s like saying they’re "entitled to their left hand."
This is about whether there is a way of testing so they can *verify* whether they actually hear a difference or they are fooling themselves.
Are people "entitled to fool themselves"? Yes, in the same way they are entitled to their left hand, their opinion, etc.
I went back and forth many times, controlling for variables, each time I changed DACs. I could hear a difference. I had friends change the DAC while I was blindfolded. Many trials. Then we switched roles. We all heard differences. Not perfect science but not just guessing, either.