"Quality", "better", "tastier", "cooler", "most attractive", take your pick. All are subjective judgments. None are viable for testing. How can "better" be determined? Who decides?
And again, before attempting to test the ability to compare two sources, to decide which is "better", you have to know if there is even a perceptible difference in the sound. It would be like asking someone to pick which picture looks better, when there is no difference possible to detect.
Don't forget the experiment I quoted early on. Perception is easy to influence. It is easy to fool people, especially when it comes to hearing. You can play the exact same music and people will hear it differently, based on nothing but the thought it is different.
So using human perception to determine quality, or even a difference in some cases, is not scientific. The exact same signal can be heard differently. This is why listening test are NOT scientific ways to determine anything.