Level matched tested blind its not that difficult to know which is the Dacmagic Plus and which is the MDAC, the MDAC has more low level resolution, it's easier to hear effects applied to recordings reverb tailing off etc, the DM + by comparison has a more diffuse lighter sound with less low end, it still has good resolution but presents it in a different way, after living with both dacs for a bit these differences become quite apparent and you either go for the character of one or the other.
I dont now own an MDAC by the way, but its definitely the most resolved standalone DAC i've tried if you discount the Lyngdorf TDAI which is a bit more than a DAC.
Now if you take the old £200 Dacmagic the one being talked about above and the new version DM+ i cant reliably guess which is which level matched, very different than the MDAC test, but traits of the old and new Dacmagics do become apparent over time.
The first time i tried a blind level matched test was a fair few years ago now, when i had a DPA dac and a Sansa clip MP3 player i couldn't tell the difference between these two at all, which was a surprise at the time.