I have tested some DACs in blind testing of vastly different prices and designs. I had trouble hearing a clear, better sound above, say, around $130. Sometimes I could hear a difference but not be able to describe or have a preference for it. We did find at one point that the preamp we used swayed us much more than the DACs behind it. There have been DAC's over the years that allow you to swap the op amps on the outputs to change the sound of the DAC. I haven't had two with just the op amps changed to be able to test, but I assume that the amplification change could change the interaction with the downstream amps and have an effect. Of course you would expect to see a change in level or of frequency to show it.
I wonder if we end up in this crazy space because we are constantly trying to use metaphors to describe some aspects of our systems and then mistakenly take that to areas where there should be negligible effects. Any valid DAC should be good enough. And then just features and style remain. I could not hear a clear difference between a high end R2R and a $200 desktop DAC. But I certainly can hear the difference between the DACs in computers and crapy TVs and my $100 DACs or even my Qudelix. Again, I am probably hearing the difference in the analog amp circuits. I should redo my test between the DAC in my receiver and my DAC in my headphone AMP. I do tend to prefer the external DAC's but maybe it is just me being silly.
I wonder if we end up in this crazy space because we are constantly trying to use metaphors to describe some aspects of our systems and then mistakenly take that to areas where there should be negligible effects. Any valid DAC should be good enough. And then just features and style remain. I could not hear a clear difference between a high end R2R and a $200 desktop DAC. But I certainly can hear the difference between the DACs in computers and crapy TVs and my $100 DACs or even my Qudelix. Again, I am probably hearing the difference in the analog amp circuits. I should redo my test between the DAC in my receiver and my DAC in my headphone AMP. I do tend to prefer the external DAC's but maybe it is just me being silly.