Why?
If my understanding of typical DAC construction isn't completely wrong, and ignoring the relative or subjective differences between DAC chips and how the engineer has employed them and their feature set, once the D/A conversion has occurred the signal is put through an output amplifier.
I don't think anyone would dispute that different amplifier designs and the various levels of component quality have different sonic signatures, so why would the output stage of a DAC be any different?
I'd be willing to bet that the factors affecting the quality and tone of a DAC have a lot more to do with the build quality of it's respective analogue components, their isolation from noise from the digital side, the power supply(ies), and box/chassis, etc.. than the actual digital processing, especially when using off the shelf type DAC chips from ESS, etc..
Good engineering should be a given I suppose, but maybe in some cases, that's also a problem...