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MHO differs, I suppose. I don't particularly believe in PRaT, or the musicality of kit. Transformations in rhythm, pace and emotional connection with the listener are, in my view, the territory of musicians, not chips and valves, so I look for electronics that are as transparent as possible, and transducers that please my ears.
The simple fact is that no information lost at source can ever be retrieved further down the chain by transducers or anything else, so I would contend with kbuech's view - and of course the fact that DACs sound different (not to mention T/Ts) proves that there's something valuable to be lost.