Does Buffer Size affect SQ?

It seems the Buffer Size setting is commonly used to fix dropouts. But I also hear a difference in SQ. Increasing the buffer size to 250 ms creates a smoother sound, IMO. Anyone also hearing a difference?

I am using Windows 10 with direct connection to the DAC/Speakers (BOSE Companion 5).


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Some years ago I wrote my own wave player (on Windows) that randomly varied the the buffer sizes sent to the audio driver. To my ears, the random number generator used to determine the buffer sizes did affect the audio quality. My friends thought they could hear a minor improvement but wouldn’t say for sure.