DACs have a sound that varies from model to model. Ask anyone who has been involved in music production over the last 30 years or so. Even the old first generation 20 18 bit ADAT and Digidesign converters measured better than the theoretical 16 bit converters, but they were pretty bad sounding. Over the years companies like Apogee, Avid, Yamaha, Lynx, dCS, Tascam, Alesis, Radar, and bunch of others have constantly worked on better sounding products, used newer and better DAC chips by companies like AKM, Burr Brown, Analog Devices, Philips, Sony, Cirrus Logic and things did audibly improve. All those improvements would probably be classified by the gatekeepers on this board as below the threshold of human perception, but they did make a difference to the people who used them for living.
Personally I started out on the first gen Akai hard disk recorders in the early 90's, then had a 24 track ADAT studio that went from the original black face models to the second gen models. Then I went to work for one of the biggest sound reinforcement and AV integrations companies and had my hands and ears on a ton of digital gear including DSP processors, digital consoles and other digital AV gear. It's not hard to tell the original Yamaha M7 mixer from a more modern Yamaha digital mixer or a DiGiCo mixer from a Studer or SSL product. Same for the older DSP processors and the newer ones. The quality of AD and DA converters is not hard to discern with no processing applied.