When comparing two audio players, there is an aspect that is almost always forgotten: it is about software, and software can have bugs (known or unknown). I have put a link below to a Roon DSP bug. It has been reported for 2 years and does not appear to be fixed.
Software can have bugs and I think that for audio players it is very difficult to detect bugs that affect the audio quality, but do not generate a visible error on the screen or in the logs.
So it is not excluded that when you compare two bit-perfect players, one of them may not be 100% bit-perfect. Obviously, that’s if you don’t have the technical possibility to check this.