Signal timing and purity would play a part. Plus in some circumstances, how you handle unused bits in the data. And a bit of black magic, state of the human mind and environmental factors.

Music sounds much better played quietly at 5am than it does played at 10pm. Ymmv.

Meridian owner since 1992
Prime & PSU, Focal Elear headphones, Roon (ROCK 8Gi5 NUC), Explorer 1 & 2, F80. 200/203, various Sonos (via Roon).