Cause of different sound between dacs


Just reading about the Esoteric K 03.
How does the output differ from the Alpha dac, for example.
What exactly is responsible for any sound difference assuming the balance of the systems identical?
Still confused by digital.
ptss
"I was hoping for a simpler answer and a simple way f
of making sensible choices."

Listen to them both and pick the one that sounds the best.
Grannyring(Bill),
Yes! The power supply and the quality and implementation of the analog output section are huge factors in determining the sound you'll hear. Bill I seconded the high quality active line stage suggestion and I know you've tried direct DAC options, welcome back.
Charles,
I am not able to audition the two. Perhaps someone with experience can comment?