There are 2 complicating factors I think…

1. it’s a sliding scale, not something where you would say, headphone x doesn’t have that yet, but headphone y definitely.

I have headphones that seem to have that quality more than others, but this is also dependent on how a headphone stages - sometimes it feels like I noticed certain elements mostly because they appear somewhere else than where I was expecting them

2. the ear is a funny thing… once you get used to higher quality gear and hearing things that you didn’t hear before, you train your ears and will also hear those things on lesser gear, to a degree.

I know this doesn’t answer your question, but hopefully inspires a bit to do you own experiments with the type of music you want to listen to 😊

Look at the Focal Bathys, it basically uses this idea: have a DAC built in because Bluetooth, but also allow the headphone to be used with a usb cable to receive a lossless, digital signal that the built in DAC also handles.