They make little or no difference to the sound when they are working properly. It's about reliability. Having just replaced 4 bloated Lelon caps in my sub amp, I would rather spend the added $1 and get a higher tier caps.
Tom's hardware says fourth-tier for Lelon. I know EEVBlog thinks Lelon is bad, and cries about it when he sees them. Restorer-john, an electronics repairman that is all over ASR thinks they are poor as well. Granted, this DAC is probably the easiest service for any cap there is, but you don't see other quality, low cost DACs resorting to fourth-tier level.
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