Stereophile are one of the few magazines whose reviews contain both a subjective review and a measurement suite of the component in question.
John Atkinson performs the measurements and there is often a dichotomy between subjective and measured performance, from this month's edition,
https://www.stereophile.com/content/brinkmann-audio-nyquist-da-processor
Thankfully the SQ is saved by a $6000 power cable!
Keith