DACs have no idea what music is. They exist to convert digital into analog. We have zero difficulty identifying the accuracy (fidelity) of that conversion, and it has no influence from the room, the speakers, the listener's position, what they ate for breakfast that day, their astrological sign, etc.
A DAC is not a musical device. It has one job: to convert digital to analog. If it converts accurately, then the signal it outputs is identical to the signal it receives. If its output signal diverges from its input signal in audible ways, it is bad at its job and interfering with the audio before it reaches the listener: essentially, it is an effects box.