I don't think those steps could be heard. It shows that the implementation is not "perfect", but having some carrier waveform at high frequencies is not likely to affect the sound you hear.
Why are those steps even there? Seems like
@amirm measurements of the RME ADI-2 didn't show anything like that in the 1 kHz single tone test.
I'm 28 years old and can't hear anything above 14-16 kHz when I'm in a good and relaxed mood. When comparing my Topping DX3 Pro with my Xduoo MT-602 I can't always tell the apart. Maybe I'm not a good example for hearing artifacts, but I sure can measure things!
I mostly listen to Spotify at 320 kbps. Long time has passed since I listened to my full FLAC library, most of it is at 16 bit 44.1 kHz though.