So, are you also saying that the components that can be measured:

"better power supplies, less jitter prone clock, better performing dac, better performing digital filter, better analogue output stages, better transport, better quality components with tighter tolerances, balanced in/outputs, less resonant case, more attention paid to isolation"

can also be measured at the analog output of the player?

So, you are saying that there are things that cannot be measured, but can be heard?