That's funny. I am an engineer and do not believe in 'magic' cables and that sort of things of course. But stating that all DACs should sound the same is a bit... simplistic. Even if they built on the same ESS chip. If one has any technical background they surely understand there is a lot of supporting circuits to make the chip work and, chances are all those would be implemented differently in different DACs. So IMHO stating they *all should sound the same* is plain wrong even from technical prospective. That's not far from saying *all speakers should sound the same* cause they build with the same principles.
On more practical/subjective side, if people compare 3 DACs listening to Apple Earpods - surely they'd sound the same. One has to test on a proper sound reproduction rig to make conclusions about subjective experience. Many people think that
THX AAA 789 Amp is the golden standard of the sound reproduction, and make conclusions based on that one plus entry level headphones. It is kind of pointless in my view...
I did compare Gustard X18 to Topping 90se. They do sound differently. I do not think the reason for that is their respective frequency responses.