I don't think it matters.... You may not hear a difference in a blind listening test or you'll probably have to listen very carefully to hear the difference. And if you CAN hear a difference in an
ABX test, I'm fairly certain you won't hear a difference with one setting on Monday and a different setting (or a different DAC) on Tuesday. (In a sighted test the difference may be "obvious".
I've never heard a difference or defect with any DAC, including whatever was built into my 1st CD player.
...I was doing some experiments with a soundcard and an oscilloscope once, and the sound card
didn't have ANY filtering. I could see a "nice" stair-stepped output! I didn't use that computer for critical listening and it just had some rather-average computer speakers, and I don't claim to have golden ears, but
I had never heard anything wrong and I was shocked! But after I thought about it, the harmonics are above the audio range, plus the amplifier in the speakers may be mostly limited to the audible range, and the speakers WILL have limits (mechanical filtering).
Oh... Once I had a different soundcard that made noise when the hard drive was accessed. But I don't blame the "DAC" for the noise getting into the analog-side.