Not everybody agrees but IMO properly engineered DACs have been audibly transparent for decades. The changes needed to be able (pointlessly IME) to decode higher resolution files than red book CD have resulted in potentials of dynamic range and frequency response which are impressive measuring but pointless.So you're saying that objective measurements are useless since this DAC objectively measures better than D10. Got it.
For listening to music, which rarely has loud bits more than 40dB louder than the quiet bits, and almost never with pop music, the only time you will hear background noise is during the blanks between tracks. Even with CD you won’t hear any (unless a transcription of an old analogue recording).
On top of this the distortion of speakers (and perhaps headphones, I know little about them) is orders of magnitudes higher than DACs.
So, IMHO, worrying about DAC measurements is more about admiring good engineering than sound quality.
Speakers, headphones and maybe power amplifiers into difficult loads may have audible levels of distortion many many times higher than any non-broken DAC.
A DAC capable of 24/192 decoding should have good measurements as a matter of principle, not as a matter of sound quality.
If you are concerned about sound quality forget DACs and make sure your amp is powerful enough for the speakers/headphones and get the best headphones and speakers you can find - that is where you may get an audible improvement.