It would be an interesting experiment, wouldn't it?
Have a mid/low level system, 10K total between conditioner, amp, DAC, and speakers assuming DAC has digital out. All stock power cords but decent IC's and speaker cable.
Then introduce a broken in Dragon before conditioner, then from conditioner to amp, then from conditioner to DAC and see which makes the most difference/improvement to a group of people.
If I had a hifi store I would do it! And put it on Youtube!