I'll echo the idea this is not guaranteed. Just look at the various reviews where products (of all stripes, not just DACs) fail to meet the dynamic range of a CD. And while the D/A conversion part is probably licked by now, the analog parts are still subject to cheap-ism: common power supplies, too weak to regulate well, cheap analog parts. Then again even a $9 Apple dongle can measure* and sound pretty good while so miniaturized it fits in a connector, just a stunning feat of audio engineering. Did I mention it's only $9? It's only $9.if recently manufactured should be transparent in terms of measurement and audibility.
*apparently the USA version, not the Euro one.