No, because you didn't do it for the DAC comparison. Have you measured the peak voltage from each DAC on various dynamic range climaxes on a given recording? Is it really the same output voltage? WHat was the distortion of the Kondo DAC in THD? IMD? was it more than 0.1% Would you consider that enough to give a loudness injection (normally it is the high order harmonics that contribute to the perception of loudness, not really low order harmonics that one might expect from the Kondo...it is the high order harmonics that signal us to "turn it down")?If it is the same voltage and frequency at the input of the same speaker the SPL is the same ...
For fast comparisons I just measure the SPL with a meter, for a more precise evaluation I complement with voltage measurements. Happy?
You have stumbled across something potentially interesting but if it is not totally clear that the SPL was the same then it might be a big nothing burger...if they were the same SPL then it is possibly very interesting as to WHY they were differently perceived...distortion may or may not be the explanation that fits the best.