Few criteria…
What’s the red book quality and Hi-Res quality like?
Can it resolve a live soundstage- i.e. place instruments within an orchestra, separate audience noise from audio
Does it make me emotional? Some equipment can resolve incredibly well, but sounds sterile (so I tend to go for tube based amps, not solid state)
This track allows me to compare all the above (it’s Hi-Res 24bit, 96Khz)- the piano solo at the end…😭