
Output sound quality
When a digital device (PC, portable media player, etc.) plays a digital audio file (ogg, mp3, flac, etc.), the audio output is always the same regardless of the type / brand of the device, right? In this case, the sound quality should not differ. For example, I have an iPod that plays an mp3 file. If I play the same file on a different brand of media player, the audio quality should be the same as the same signal (no equalizer or audio changes).

Unfortunately, the real world gets in the way – there are a number of things between you and the “perfect” signal coming from the MP3 decoder:
As you can see, user-controlled filtering (eg graphic equalizer) can be disabled.
Sound “enhancements” made in the digital domain (eg compression to make it “louder” and bass boost); this can also be disabled
Internal processing is often done at a bit depth greater than the output DAC capacity, for example 32-bit processing, but only a 16-bit DAC. So there must be a process to reduce the bit depth. This may or may not include blurriness. The results of this will sound different depending on the implementation.
D / A converters can be of different qualities, which will affect (among other things) the linearity and noise floor of the analog output.
Synchronizing the DAC’s power will also affect performance – higher fluctuation will be louder.
The headphone controller will also have different analog characteristics, for example. minimum noise level, tinting frequency, etc.
For the quality of the output signal to be the same, not only must the final digital signal be the same, but the path from the digital data to your ear must also be the same (D / A converter including any digital pre-processing , amplification, induced noise in analog wiring). transducers / speakers, spatial paths to the ear, etc.) should not add any audible difference. This may or may not be true. Not all DACs are equally linear. Not all amplifier power supplies have the same shielding (especially the really cheap ones). Etc.
WAV or FLAC are lossless, so digital data must be identical when sent to a DAC. However, lossy formats like MP3 and OGG do not store the signal. It must be reconstructed from rarer data and the decoder may interpret the data differently. However, for MP3:
Decoding, on the other hand, is carefully defined in the standard. Most decoders are “bitstream compliant”, which means that the uncompressed output, which they produce from a given MP3 file, will be the same, within a certain degree of rounding tolerance, as the mathematically specified output in the ISO / IEC high standard document (ISO / IEC 11172-3). Therefore, the decoder comparison is generally based on their computational efficiency (that is, how much memory or CPU time they use in the decoding process).
So assuming the EQ and other enhancements are off, as you said, there shouldn’t be any difference between the file and the DAC. The only differences will be after the DAC in the quality of the analog circuits, amplifiers, and speakers (which are usually the main reason for the differences anyway).









