I partially agree with you, however I guess it depends on the difference between the two DACs. For example, the DAC in my Denon DRA800H (built in 2019) has, according to Amir's review, a SINAD of -85 db, that is 30 db difference with the one of Wiim Pro Plus.!!! I cannot say for sure I hear a difference, I never made a seriously controlled A-B test.
Point is - when you get past about 80 to 85dB, you are already at the point the flaws are smaller than the human auditory system can detect in real world listening.
In fact - if you look at the Klippel listening test results, the vast majority of people can't hear distortion below about -45dB.
(Feel free to try for yourself -
listeningtest)
Sure - put people in a lab, listening to test tones in otherwise perfect silence, using headphones, then a tiny minority of 8 to 20 year olds might be able to detect something in the region of -115dB (The absolute threshold of the human auditory system)
But with real music, in real listening rooms, with speakers and typical ambient noise levels, then -80dB is already way beyond what most people can hear.