I mean, if you define "good" as the ability to have incredibly low jitter, great SINAD, tiny size, and the ability to play the latest high resolution audio formats at a dirt cheap price, sure.
I threw my Schiit Modius + Raspberry Pi behind my shelving, where it performs flawlessly and boringly.
But if we define "good" as a poundage, heft, and copious excess energy consumption, combined with the ability to play 16 bit (and no higher) .audio reasonably adequately, then modern DACs are just little weenies.
I yearn for a good vintage DAC that looks like it has some balls.