I agree, but the question is, do they sound different? You don’t master for specific device, but you do master with your ears, with reference class equipment for the state of the art at the time. You will never hear the same as what was heard in the mastering suite, but it can still can be argued that if the output of new DAC is proven not the same, meaning the reconstructed analog waveform is not the same and does not sound the same, which one is more “right”?
Thats is the big point for the 'high-res' audio.
The technically stuff might be out of the hearable range, but in most cases u get the 1:1 (pre) master from the studio - without any further medium mastering. Means exact that stuff, that the guys/girls (

) in the studio hear.
Most of the elder master guys are extremely happy with the new options. Look/hear at the incredible re release audio copies direct from the Master tape. I have nearly tears in my eyes when i first hear such gems as the 'Satanic Majesties Request' in these nearly perfect quality ... Or the Doors re-releases...
And that's - back to topic - was my point. Why i don't use these fantastic, absolutely outstanding audio quality options and go for a lot of more money to the worst option that i can get?
U point is 'authenticity'? To use that gear, that was available at release time? Then use some vintage gear from 60s and put an ear on it. It sounds terrible .... 80 are even more worse, because the old cd players have massive issues in the hearable range. The story about the 'high ringing' digital sounding of CDs at the 80s have some real point in it

Why i should do torture my ears with that crap, when there so extrem god better options out there?
I never, ever get that point.