My point is that DACs (as a system unit) are different and that the sound quality of one can be better, based on which factors you are looking at. Telling people "they are all the same because they are all perfect" does a disservice to those who might actually be trying to determine which one is right for their situation.
A DAC has one, and only one job, and that is to accurately convert the digital representation of music from the source into an analog representation of that music. Well measuring DACS do that with inaudible levels of noise and distortion, and with flat frequency response in the audible band. In other words the analogue output is (audibly) a perfect representation of the digitally encoded music.
If two DACS both achieve this (and well measuring DACS do) then the analog signal from both must be identical within audible limits. By definition, they must sound the same.
Or at least, assuming the amp and speakers are the same, will result in identical sound waves reaching the ear of the listener. What the listeners brain does with that sound information, and how it mixes in the environment, expectations of the listener, mood of the listener etc etc to "colour" the
perception of that sound has nothing to do with the performance of the DAC.
Basically - we can select from the Blue and green sections of the chart here, and stop worrying about how a DAC sounds. That can free us up to consider other buying decisions, such as price, reliability, brand and features - including those features that
can make an improvement to the in room sound - such as room EQ. Bear in mind though that those features (including EQ) also have nothing to do with the performance of the DAC circuit, but are about the DSP done before conversion to analogue.