this topic is not about TAD Transparency , It is about File/Streaming vs CD .
I have compared File/Stream vs CD in many systems not only in TAD system.
For example In CEC/Weiss/Vitus/Skogrand/WilsonAlexandria or CEC/AN-DAC5/Audiopax/LivingVoice or ...
Clark Johnsen (his book is about Polarity) did not like writing Reviews , we can learn from Clark Johnsen why most judgments and reviews and ideas is not valid in Audio. Internet is full of different ideas about sound but very few ideas are Valid.
The real problem of audio reviews or any idea about any subject is in Audio is two things:
first : we have many variables (like room acoustics , speaker place, matching, impedance matching, voltage level matching, ground loops, AC quality, amplifier speaker matching, room speaker intraction) that you can not compare two audio device in equal condition.
Only Clark Johnsen and Roy gregory pointed about this problem if i am not mistaken.
For example you can not review/compare two speakers without finding best match amplifier for each of them. You also need match acoustic (room) for each speaker and speaker placement is very very critical. It means if you want compare two amplifier or two speaker then you should compare two complete different systems in two different rooms and ...
Another example : If you put your speaker in neutral zoon to have least intraction with room then after changing your amplifier you should change speaker position.
all magazine reviews and all audiophile ideas about X vs Y is in one system and this does not mean equal test condition.
second: most audio systems are not properly optimised , this problem decrease transparency and most audio judgments come from audio systems that shows difference of A vs B less than 5% . If your system shows huge difference/contrast between File/stream vs CD then it means your system is transparent enough to judge file vs CD .
I don't disagree on transparency, if I find two components sounding similar in a system I consider that experience invalid, because there is something downstream coloring that is not letting me hear the differences. And I don't want to hear only difference between components, I also want to hear them between recordings. And performers.
However, no one said digital streaming sounding as good as as vinyl => it sounds similar. You can have transparency where the two sound different yet both sound great, and both give a sense of realism equally. You just assumed in your post we were not hearing differences and equated them because of lack of experience with transparency.
Btw, at no point I am saying that files or CD will not sound even better than Qobuz, and I did not like the initial SGM, but the Taiko Extreme with Pacific and Horizon, and the LDMS with the Pacific do not leave me wanting for more at all.
On your other points, yes, you cannot review two speakers without ideal amplifier match, and I would not even compare them once in the same room, I will try to find ideal set ups for each, which means multiple auditions. Only if the speaker repeatedly fails will I say that. I also agree that the whole chain needs to be matched for analog and digital. Sometimes, you might need two different chains to optimize your analog and your digital.
And yes, you can set up a system to have the digital sound bad, or vice versa, which itself does not mean digital is bad or vinyl is bad. Rookies to analog often make the mistake of comparing the two in the same room where sometimes digital sounds better. All it meant is that the guy set up his analog poorly. Happens a lot.