1. The OP (thread starter) is referring to DAC as the full device...part and implementation. And not the DAC, the part only, like from Burr-Brown, Wolfson, Cirrus Logic, ESS, AKM, Sakamamoto, etc.
2. It's about the implementation in combination in synchronisation @ the analog stage output. Some DACs are better than others...better implementation with superior parts (hand picked) and cleaner (less debris, jitter, ambient noise, ...).
3. You don't need a big caliber machine gun to hear the various sound signatures.
And you don't need to spend only fifty bucks to invest in the best; you can spend much much more for more or less depending of your ear's preference and common sense (fair balance between judgement, hearing and measurement) ⚖
The scale of the sound signature will weight with all the ingredients working together.
No guns needed, gold bricks are sufficient (hit your head with one and you'll hear what sound signature it has).
We have to be serious, we need to be serious, it is required that we behave as serious gentlemen. This is no joke, I take my DACs very seriously. Trolls can go play in the children sandboxes with their Tonka trucks ⛟
https://www.gearslutz.com/board/so-much-gear-so-little-time/884737-all-dacs-sound-same.html
P.S. How do you spell "throll", with or without an "h"¿