Just my own personal experience, I compared my gaming desktop's Gigabyte B450 Aorus M (w/ Realtek ALC892 codec) to my Schiit Modi 3+ & Magni Heresy (low gain mode), both with a pair of AKG K240 headphones. Listening wise, I cannot confidently differentiate the two setups, at least with my rather untrained ears.
In addition, connecting either headphone outputs to my desktop's line input, I recorded a two-minute frequency sweep (played from my desktop; recorded at 192 kHz using Audacity) as played through each setup. The resulting waveforms (set to the same peak level) were very similar, visually. I'll upload some screenshots soon.