Imagine a room with 10 tables where each table has the same ingredients in the same amounts.
Now imagine 10 chefs from around the world are let loose in that room and told to make Chicken Coq au Vin using any or all of the ingredients found at their table.
The Parts Count Cost HiFi Guy want us to believe that the resulting 10 Chicken Coq au Vin dishes will all turn out the same, more or less, and it doesn’t matter who made it, their taste, what specific ingredients they used or how they used them. Somehow they will all produce the same Chicken Coq au Vin so it only follows that some will be better than others and one, and only one, will be the best. And never mind the taste of the consumer.
Now imagine the entire world of parts to build a DAC are at the disposal of DAC designers. The Parts Count Cost HiFi Guy wants us to believe they will all build the same DAC, more or less, and it doesn’t matter who made it, their taste, what specific parts they used or how they used them so it only follows that some DACs will be better than others and one, and only one, will be the best. And never mind the taste of the consumer.
This is Parts Count Cost HiFi Guy logic in a nutshell.