This thread is sort of funny. There are a lot of claims about wanting a very objectionistly ran test, to determine subjectively determined results. In general I don't think there a forum that gets laughed at more by people that run objectionistly ran, thorough, tests that gauge subjective results, than this one. And I mean by miles and miles. There are countless people that laugh at things they read on this forum, because they do all these tests that "prove" everyone here is insane with more $ than brains.
I don't agree with them at all, even though I coincide with a lot of electronic development that they participate in.
For a manufacturer there are literally only two choice, and not one of them includes running a thoroughly vetted ABX, double blind test.
1. You design purely from a knowledge stand point and don't listen to it, basically an electronic engineer makes it and tries to incorporate some known knowledge, then checks measurements.
2. Someone listens, be it the engineer, a panel of people, doesn't matter. This can exist with #1, but is not consistently seen with #1.
A big roblem with ABX:
One of issues is that people try way too hard. For a designer of sorts you have to learn to go with instinct or use familiarity. Instincts are right more often than you think. When I ask non-audiophile people they often guess right but are too scared to even answer you, so they stew on it and try too hard, repeating and repeating the test. It goes no where.
It isn't abnormal for a designer to try and pick stuff by listening a little and then having some trusted ears try something out. Feedback is very important. When you measure something it can look great, and skew your impression of the performance. Then when someone hears it who doesn't know, doesn't care, they might tell you another story.
But anyways; you may have noticed I'm all about long term familiarity. For most people this is the only way to tell. Back to the big joke, is that everyone else on the internet is laughing at WBF because they know that almost no one here can tell the difference in sound in an ABX that is blind, no matter if it's done well or poorly. The only thing that ABX tests seem to tell us is that we can't get results from ABX tests. Fact of the matter is a lot of stuff that measure very differently can't even be detected in these types of tests. And yet if you replace someone's TotalDAC they've had for a year, with a Formula, they could tell from the other side of the house.