?? Why would anyone think that a preferable-sounding recording in a comparison indicates a better A/D converter, even if all the other items of recording equipment were exactly equal? The more-favored recording in a comparison only tells you that the total mixure of ingredients at that time (including, most importantly, the sound field at the exact locations of the microphones) gave you a result that's more to your liking. A different band, a different PA system, a different room, different microphone placement, different microphones--change any or all of those things as always happens in real life, and the comparison could go the other way, big time. (And that's ignoring the considerable impact of the playback system.)
Audio engineers have worked for ~100 years now with less-than-perfect equipment in less-than-perfect recording venues. We've learned to use the characteristics of that equipment and those venues, warts and all, to get the best results we can. Often that involves turning a shortcoming into a virtue, e.g. the fact that most good "omnidirectional" microphones aren't omnidirectional at high frequencies, or that most large-diaphragm cardioids are cardioid only in the midrange--we work with that.
Probably the most glaring example was when the CD medium was new and the major record companies tried to issue CDs from their vinyl tape masters--the far more transparent CD medium revealed the compromises that had been made for decades in producing LPs. That certainly wasn't the fault of the CD medium, but in the audiophile press there was a great, sanctimonious rush to shoot the messenger.
I mean, c'mon, this is obvious, isn't it? Comparisons (if well made) can tell you whether two items of equipment produce a discernably different sound or not--and if so, sometimes you can tell whether one microphone, preamp, A/D, or [whatever] has more or less of some aspect of response than another item. But that's about it. As long as both recordings are reasonably free of gross defects overall, then even if everyone clearly prefers one recording over the other, you can't judge the quality of any of the individual items of equipment that way.
--best regards