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If that is the case, is the advice you would give to the prospective DAC buyer, just go with objective reviews online like this site instead of comparing products themselves? Does this also apply to other hardware like amps, headphones and speakers?
My advice would be to go with the cheapest DAC that has all of the inputs and outputs you need. Most people probably don't even need an external DAC, as most electronic devices have internal DACs that are already perfect to beyond the limits of human hearing. So, my first advice would be to consider whether you really need an external DAC at all. If there are devices or formats that you can't use without it, or you want a box that looks cool, then sure, but if you're looking for a DAC to improve the sound of your system, my advice would be to spend that money on something that can actually do that(like speakers, subs, room eq, or room acoustics).
Ignore DAC reviews that talk about sound quality, as all well made DACs sound the same. Differences that people hear are due to differences in state of mind, and not actual sound differences. It's for this reason that a DAC comparison must be done blind. If you do the comparison sighted, you will hear differences(almost guaranteed), but (assuming both DACs aren't trash) those differences will be imaginary differences created by your brain 99.99% of the time.