Don't be silly.
Digital sound cannot be heard without a DAC unless you have digital ears.
But OP is correct in implying that DACs are the Achilles Heel (or is that Hell?) for all digital sound. Clock error and dither can never be eliminated.
A CD PLAYER whose sound quality NOT AFFECTED by the DAC?
Is there such an animal? I mean… why buy high quality and then have to thread it into my Bluesound Node DAC?