I haven't listened to many DACs from the past 2 years.
However if you look at the performance of some of the devices on the market; the mfg specs are terrible...
ifi gold bar was just released and according to their own specs it would only get around 90db SINAD best case.
And FiiO has a Q3 even with MQA;
This device published specs from FiiO are the same thing... 80's SINAD just by their THD numbers...
I'm sure there are many products which don't specifically sound good, but most people don't know about them. I tested a sound bar with an AK4452 (I think it was this one) and they obviously did it wrong because it sounded super flat.
I'm sure if you dig through amazon & ebay; you will find random companies with these DAC chips inside of their products which may perform like garbage.... they just haven't been measured here.