I see many youtube comparative DAC videos demonstrating similar sounds from different DACs of different prices.
The SQ of a DAC has very little to do for its measurement, specially they are measured with 24 bit and tested with 16.
It has more significant difference due to the technology it is made of.
There are mainly 3 different ways of converting Digital to analog.
The mutibit, the single bit delta sigma and 2 types of mutibit delta sigma.
The mutibits, are 2 types, R-2R ladder , and switched currents of Philips.
The R-2R requires very high precision resistors, 0,05% is only good for 10 bit resolution. Laser trimmed resistors could increased it significantly which made PCM56 affordable and popular. Available as new and used.
Philips in 1980 came with a cheaper solution than laser trimmed with TDA1540. It has 4 lower bits in R-2R and a single resistor per bit along a capacitor to supply exactly half the current of the next bit.
The capacitors are charged periodically by an oscillator, called DEM.
A more economic of it is made of current sources continuously calibrated.
The TDA1541, is a cheaper version of 1540 which uses 10 bit R-2R and 6 bit DEM.
The single bit delta sigma or PDM, needs noise shaper to decrease the noise generated by the modulator in the audio range. This type of DACs has evolved into mutibit delta sigma of multilevel as shown bellow that of PCM1728. The best of this type to my opinion is the British WM8740, it can be used in mono and internal filter bypassed.
Another way is the hybrid R-2R of higher bits complimented by single bit delta sigma. Probably all today's DACs use this with 5-7 bit R-2R. The best for 16 bit is the PCM67 which has 10bit laser trimmed for 18 bit precision R-2R and complimented by a single bit delta sigma.
In short, to get different SQ from DACs is to compare, PCM56, TDA1540, WM8740 and pcm67. Any of the others is related (same same but different) to one of these 4 DACs.