I don't think this is the case. If you are comparing say an MB-500 to TH-500 to a Shuttle 6.2, I would expect (and hope) that they sound different even though they are all based on the same class D platform. There are way too many significant differences in the preamp and power amp implimentations to ignore or to expect otherwise.
I'm not claiming they al sound the same.
Different mp3 encoding algorithms all sound different too.
... but there are certain artifacts that can be picked out of that difference which are common to all mp3's.
Now - I don't hear anything like that in class D implementations I have experience with, but I won't claim that such a thing isn't there for someone trained to hear it.
