Well – the point is, that as soon as an analogue signal has been processed from digital, the DA conversion is complete. How can there be any reasonable doubt about it?!
Any further treatment of the resulting analogue signal, may it be necessary or not, is not part of that conversion. Instead, it may rather be evidence to the fact that the precedent conversion process has some basic flaws.
The goal for the coming future now has to be to develop a DA conversion that is free of any noteworthy flaws. AI may be of some help to reach that goal.
May I suggest that your point is irrelevant: the low-pass reconstruction filter (what you name the further treatment of the analogue signal) is necessary not because of the digital nature of the input signal, but because the input signal is also a sampled signal. An analogue low-pass reconstruction filter would also be necessary if the input signal had been a sampled analogue signal.
Flaws in the DA conversion process have been corrected for decades using sigma-delta techniques, which overcame the practical impossibility of building high-precision switched resistors PCM converters.