all i am saying is the SOUND it's not a ARCHITECTURE, engine or quality of cover....
Because digital audio data cannot be heard without processing and conversion so you cannot remove these elements. The engine IS the sampler. It is the very wav processing code that will ultimatly shape what is to be heard. The hardware architecture is what delivers it to your ears. Without considering those two elements there is no SOUND - at all.
A 16 bit wav is constant amongst all samplers until it's processed at that point it will indeed change and depending on the factors above it's sonic signature will be determined. How robust the engine structured and coded determines how the frequency handling, dynamic range integrity,bit depth, introduce errors and other factors. The result of this is delivered through the digital outs but a D/A converter is
still needed before you hear anything. Even if the conversion process removed from the equation there is a difference in wav data is what is delivered. Engines are rewritten constantly because of this.
The S-3000and S-1000 use the exact same D/A chipset yet they sound distinctly different providing the source material is of good quality. the 3000 is more accurate and less noisy. Aside major OS features- the main reason is that the surrounding hardware is more advanced and the sample engine considerably more robust - there still both 16 bit. notice the difference in size.