There seem to be only two logical possibilities:
a) the dCS Vivaldi and the Benchmark sound the same in a double blind test
or
b) while the measurements we make are relevant, they do not tell the whole story -- we don't know yet how to measure all which is important, and which does make an audible difference
I have written about the measurement problem before:
Perhaps we don't or can't always perform all the measurements that are relevant to music reproduction. Frequency and distortion responses measured on sine waves, for example, while certainly relevant, may not be a sufficient read-out for the behaviour of gear on music with its complex signals and transients.
As a scientist (a biochemist) I am critically aware of the measurement problem -- that we sometimes don't measure, or don't know how to measure, the stuff that's really important. In a biological context, for example, it is much easier to measure single components, e.g., enzymes, of a system, than it is to measure their behaviour in a complex system as a whole. Yet a kinetic read-out of an enzyme may not tell you the real story about its behaviour, when other cumulative factors like location, diffusion, modulation by modification, and interaction with other proteins decide on its ultimate behaviour in the cell.
Spectral, whose gear measures great by any conventional standard and who are considered a reference for solid-state amps, have for example pointed out that it is important that nothing in the signal pathway retains 'heat memory', which would distort the behaviour of the transistors on quiet passages after loud and complex transients. That they have successfully tackled the problem to a large extent appears to be an important reason that their amps sound so clean and "fast". Yet this kind of thing is not one typically measured by audio engineers.