None of this stuff is real unless you can pass an ABX test. I doubt it's real just reading it.
ATRAC is not optimized for anything that other codecs aren't (and technologically it's quite bad, especially compared to Opus but even compared to AAC). And there aren't magically better DACs any more than there are better power cables; they're all good enough as long as they're electrically compliant with your headphones.
ATRAC is not optimized for anything that other codecs aren't (and technologically it's quite bad, especially compared to Opus but even compared to AAC). And there aren't magically better DACs any more than there are better power cables; they're all good enough as long as they're electrically compliant with your headphones.